ITAA 1936 s 44(1)

Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat:(a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and (b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?

Income tax: consolidation: Division 7A: if a private company that is a head company or subsidiary member of a consolidated group makes a payment or a loan, or forgives a debt to a shareholder (or shareholder's associate) external to the consolidated group, does the single entity rule apply to the calculation of the distributable surplus under section 109Y of the Income Tax Assessment Act 1936 ?

Income tax: if a foreign company pays a taxable dividend into a foreign bank account of an Australian resident shareholder who has no access from Australia to the income, is the dividend assessable income of the shareholder?

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

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

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)

Income tax: matters relating to strata title bodies constituted under strata title legislation

Income tax: determination of income; receipts versus earnings

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

Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited

Income tax: scrip for scrip: acquisition of Coles Group Limited by Wesfarmers Limited

Income tax: share buy-back: Lemarne Corporation Limited

Income tax: CVC Sustainable Investments Limited - proposed return of capital and stapling arrangement

Income tax: share buy-back: BHP Billiton Limited

Income tax: capital gains: mandatorily converting preference shares: St.George Bank Limited

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

Income tax: off-market share buy-back: Corporate Express Australia Limited