ITAA 1936 s 317

Base rate entities and base rate entity passive income

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: do the active assets of a partnership, in which a foreign company is a partner, constitute active foreign business assets of the foreign company for the purposes of the capital gains tax participation exemption provisions contained in Subdivision 768-G of the Income Tax Assessment Act 1997?

The meaning of financial intermediation services in the context of the Foreign Investment Funds measures?

Australian financial institution (AFI) subsidiary: Part X of the ITAA 1936

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