ITAA 1936 s 23AJ

Foreign Exchange (Forex): Forex realisation gain on repayment of borrowings to acquire non-portfolio dividend

Foreign Exchange (Forex): Forex realisation loss on repayment of borrowings to acquire non-portfolio dividend

Non-Portfolio Dividends: optional convertible notes - non-assessable non-exempt income under section 23AJ of the ITAA 1936

Foreign exchange losses: loss incurred upon closing forward contract

Non-portfolio dividends: returns on redeemable preference shares - debt interests

Voting interest in a company in relation to foreign non-portfolio dividends

Part IVA: multiple entry consolidated group - cancel tax benefit

Conduit foreign income: impairment of shares in a foreign company that paid a non-portfolio dividend

Income tax: consolidation: are the voting interests in a foreign company held by a subsidiary member of a consolidated group treated as being voting interests of the head company of the group when determining whether section 23AJ of the Income Tax Assessment Act 1936 applies to a dividend paid to the group?

Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AI of the Income Tax Assessment Act 1936 ?

Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AK of the Income Tax Assessment Act 1936 ?

Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend when it is paid by a company (not being a Part X Australian resident) to an Australian resident company which receives it in its capacity as a partner in a partnership?

Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a company (not being a Part X Australian resident) to the trustee of a trust, which then pays it to an Australian resident company beneficiary?

Income tax: to obtain a deduction under section 25-90 of the Income Tax Assessment Act 1997 for a cost in relation to a debt interest does the taxpayer have to actually derive a dividend to which section 23AJ of the Income Tax Assessment Act 1936 applies in the same income year as that in which the cost is incurred?

Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Income tax: business related capital expenditure - section 40-880 of the Income Tax Assessment Act 1997 core issues

Income tax: taxation of financial arrangements - application of subsections 230-30(2) and 230-30(3) of the Income Tax Assessment Act 1997 to gains and losses relating to exempt income or non-assessable non-exempt income

Non-portfolio dividend received by a taxpayer through its permanent establishment in Hong Kong

Capital Allowances: business related costs - limitation of deduction - incurred in relation to gaining or producing exempt income or non-assessable non-exempt income