ITAA 1936 s 44

AIRR Holdings Limited - Scheme of Arrangement and Special Dividend

Uniti Group Limited - scheme of arrangement and special dividend

Mutual associations - deductibility of contributions and derivation of income (volume allowances)

Australian resident entities using promoted tax schemes in Samoa to claim purported deductions and conceal income or assets

Off-market share buy-back: Division 16K applies

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)

Consolidation: life insurance - head company treated as a life insurance company

Australian financial institution (AFI): application of paragraph (d) in the definition of an AFI under subsection 317(1) of the Income Tax Assessment Act 1936 to the head company of a consolidated group

Assessability of dividend income sourced in France received by an Australian resident individual

Foreign tax credits: distributions from a USA Corporate Limited Partnership to a foreign hybrid limited partnership - section 160AF of the ITAA 1936

Foreign income tax offsets: distributions from a USA Corporate Limited Partnership to a foreign hybrid limited partnership - section 770-10 of the ITAA 1997

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: 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?

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?

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

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

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

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

Income tax: Section 254T of the Corporations Act 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)