ITAA 1936 s 318

GST and an in specie distribution by a discretionary family trust (beneficiary not registered)

Division 7A - loan in the ordinary course of business from a private company to an associated partnership treated as dividends

Interest free loan to private company repayable if shareholding is sold or the company is sold: application of the debt-equity interest provisions

GST and supply to an associate for no consideration

Consolidation - modified market value and a third party debt/equity swap

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

Consolidation: subsidiary member

GST and a local government as an associate of State Government departments

GST and in specie contributions to a self managed superannuation fund

Fringe Benefits Tax: in house residual expense payment fringe benefit - meaning of 'associate'

GST: interaction of the financial acquisitions threshold and Division 72

Third party recipient deemed to be an associate: friend of an employee

Goods and services tax: can book entries amount to the provision or receipt of consideration for attribution purposes, in the absence of actual payment?

Goods and services tax: are there GST consequences when a partner in a partnership takes goods held as trading stock for private or domestic use?

Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000

Goods and services tax: general law partnerships and the margin scheme

Goods and services tax: partitioning of land

When is a redeliverer responsible for GST on a supply of low value imported goods?

Consolidation: churning of joining entities by foreign-owned groups

The corporate collective investment vehicle regime