ITAA 1936 s 317(1)

Foreign resident capital gains withholding regime: options

Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'?

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

Australian financial institution (AFI): application of paragraph (d) in the definition of an AFI under subsection 317(1) of the Income Tax Assessment Act 1936 to the head company of a consolidated group

Controlled foreign companies: financial intermediary business - foreign exchange gains on repayment or other disposal of loans

Controlled foreign companies: financial intermediary business - currency forward agreements and currency swap agreements hedging foreign currency transactions

Assessability of foreign branch income derived from New Zealand