ITAA 1936 s 255

Cross-border recovery of taxation debts

Income tax: does the business profits article (Article 7) of Australia's tax treaties apply to Australian sourced business profits of a foreign limited partnership (LP) where the LP is treated as fiscally transparent in a country with which Australia has entered into a tax treaty (tax treaty country) and the partners in the LP are residents of that tax treaty country?

Compendium

Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes

Income tax: the taxation consequences for taxpayers issuing certain stapled securities

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: does the business profits article (Article 7) of Australia's tax treaties apply to Australian sourced business profits of a foreign limited liability partnership (LLP) where the partners in the LLP are residents of a country with which Australia has entered into a tax treaty and the LLP is treated as fiscally transparent in the country of residence of the partners?

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: must income tax have been assessed before an agent or trustee has an obligation under section 254 of the Income Tax Assessment Act 1936 to retain sufficient money to pay tax which is or will become due as a result of their agency or trusteeship?