ITAA 1936 s 5A of Part III

Income tax: can an unincorporated association of persons acting only in Australia who do not carry on a business in common with a view to profit be a corporate limited partnership within the meaning of section 94D of the Income Tax Assessment Act 1936?

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

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

Arrangements designed to avoid the operation of Division 7A through the use of a Corporate Limited Partnership

German Kommanditgesellschaft and managed investment trusts: are limited partners 'members'?

Capital gains tax: scrip for scrip roll-over - Delaware limited partnerships

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

Income tax: can an Australian-formed unincorporated association of persons who do not carry on a business in common with a view to profit be a corporate limited partnership within the meaning of section 94D of the Income Tax Assessment Act 1936?

Income tax: when is 'foreign income tax ... imposed ... on the partners, not the partnership' under paragraph 830-10(1)(b) of the Income Tax Assessment Act 1997 for the purpose of determining whether a foreign limited partnership is a foreign hybrid limited partnership under Division 830 of that Act?

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 Investment Fund exemption and foreign hybrid

Non-Portfolio Dividend exemption to a distribution received by a limited partner from a Corporate Limited Partnership

Application of section 275-105 of the ITAA 1997: where a managed investment trust is a partner in a venture capital limited partnership