ITAA 1936 s 529

Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) of the Income Tax Assessment Act 1997 ?

Compendium

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: Carl Zeiss Vision Group - Manager Equity Investment Program

Income tax: Henderson Group plc reorganisation - scrip for scrip roll-over and Foreign Investment Fund (FIF) implications

Assessability of a reversionary bonus from a foreign life policy

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: 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?

Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) of the Income Tax Assessment Act 1997?

Income tax: Application of Section 27CAA and the Foreign Investment Fund measures to the transfer of benefits in a non-resident employer sponsored superannuation fund to an individual pension transfer policy maintained overseas by an Australian resident

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

Foreign Life Policies - fund income to be included in assessable income

Assessability of proceeds from a foreign life assurance policy where taxpayer has no legal title to policy

Foreign Life Policies: FIF exemption where period from date of original temporary resident visa to end of year of income exceeds four years

Application of the Foreign Investment Fund (FIF) rules to a US Savings & Investment Plan which is an employer-sponsored superannuation fund

Foreign Investment Funds: interest in FIF where taxpayer redeems all of its shares in the FIF on the last day of the income year and acquires shares in the same FIF at the beginning of the next income year

Foreign Investment Fund: investments in Personal Equity Plans

Foreign Investment Fund exemption and foreign hybrid