ITAA 1936 s 318

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

Income tax: will paragraph 974-80(1)(d) of the Income Tax Assessment Act 1997 be satisfied merely because a company has issued a debt interest to a listed property trust within the same stapled property group?

Income tax: in what circumstances does a contractual right, which is subject to the satisfaction of a condition, become a right to acquire a beneficial interest in a share for the purposes of subsection 83A-340(1) of the Income Tax Assessment Act 1997 ?

Income tax: what is a personal services business

Income tax: deductions that relate to personal services income

Income tax: attribution of personal services income

Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

Income tax: employee remuneration trusts

Income tax: personal services income and personal services businesses

Dividend equivalent payments made by a trustee under an employee share scheme

Application of the promoter penalty laws (Division 290 of Schedule 1 to the Taxation Administration Act 1953 ) to promotion of tax exploitation schemes

Income tax: debt and equity interests: when is a public unit trust in a stapled group a connected entity of a company for the purposes of paragraph 974-80(1)(b) of the Income Tax Assessment Act 1997

Alienation of Personal Services Income -payments to an associate

Deemed dividend: transfer of property from private company to relative of shareholder

Commercial debt forgiveness - meaning of 'associate'

Div 7A: Court orders under the Family Law Act 1975

Deduction limit for employer superannuation contributions under subsection 82AAC(2) of the ITAA 1936 - associates for part of the year of income

Excess contributions tax: transitional non-concessional contributions - age based deduction limit - associated employers