ITAA 1936 s 262A

Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997

Income tax: branch funding for multinational banks

Income tax: transfer pricing documentation and Subdivision 284-E

Compendium

Income tax: record keeping and access - electronic records

Income tax: deductibility of self-education expenses incurred by an individual

Income tax: record keeping - taxi industry - guidelines for recording taxi takings

Income tax: record keeping - section 262A - general principles

Income tax: am I carrying on a business of primary production?

Income tax: deductions for repairs

Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement - ATO compliance approach

The Product Rulings system

ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions

Propagation arrangements adopted by registrable superannuation entities

ATO compliance approach to transfer pricing issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units

Claiming a deduction for additional running expenses incurred while working from home - ATO compliance approach

Administrative penalties for electronic sales suppression tools

Income tax: value of goods taken from stock for private use

Income tax: what are the obligations under the Income Tax Assessment Act 1936 where a business chooses to keep some of its records as encrypted information?

Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?