ITAA 1936 s 44

Attribution Managed Investment Trusts: character flow through for AMITs

Application of section 45B of the Income Tax Assessment Act 1936 to demergers

Share buy-backs

Income tax: capital gains: are shares acquired under a dividend reinvestment plan 'bonus shares' for the purposes of Subdivision 130-A of the Income Tax Assessment Act 1997 ?

Income tax: how is double taxation avoided in the following situations where a Controlled Foreign Company (CFC) pays a dividend to an attributable taxpayer:(a) Out of income or profits derived by the CFC during a statutory accounting period that are subject to attribution and paid after the end of the CFC's statutory accounting period but before the end of the attributable taxpayer's year of income? (b) Out of income or profits derived by the CFC during a statutory accounting period that are subject to attribution and paid both before the end of the CFC's statutory accounting period and the attributable taxpayer's year of income?

Income tax: when is income tax of a private company a 'present legal obligation' for the purposes of the distributable surplus calculation under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?

Compendium

Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend

Income tax: taxation treatment of volume rebates paid to a retailer association

Income tax: the taxation implications of 'partnership salary' agreements

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Compendium

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Compendium

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

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

Compendium

Compendium

Income tax: section 8-1 - meaning of 'incurred' - timing of deductions

Income tax: share buy-back: Foster's Group Limited