ITAA 1936 s 5 of Part III

Application of General Anti-Avoidance Rules

Income tax: aggregated turnover - application of the 'connected with' concept to corporate limited partnerships

Income tax: aggregated turnover - application of the 'connected with' concept to partnerships, foreign hybrids and non-entity joint ventures

Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership.

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

Symbio Holdings Limited - scrip for scrip roll-over and special dividend

Platinum Asia Investments Limited - disposal of shares and special dividend

AVJennings Limited - scheme of arrangement and special dividend

Accessing business profits through an interposed partnership with a private company partner

Purported tax-exempt non-profit 'foundations' used to evade or avoid taxation obligations

Income tax: Film Investment - 'Extreme'

Income tax: Film Investment - 'Hell for Leather'

Income tax: Film Investment - 'Show Ring'

Foreign hybrid rules: treatment of foreign hybrid company as a partnership

Permanent Establishment of a US Limited Liability Company

Application of section 295-85 of the ITAA 1997: where a complying superannuation fund is a partner in a venture capital limited partnership

Interest withholding tax on interest received by a US Limited Liability Company

Application of General Anti-Avoidance Rules

Income tax: where an Australian resident taxpayer includes its share of the net income of a partnership in its assessable income under section 92 of the Income Tax Assessment Act 1936, and the net income of the partnership (as determined in accordance with section 90 of that Act) includes Foreign Investment Fund (FIF) income of the partnership, will that taxpayer be entitled to a FIF exemption under subsection 519B(2) of that Act for any relevant proportion of their share of the partnership's net income?