ITAA 1936 s 6

Goods and Services Tax: GST and how it applies to supplies of fringe benefits

Goods and services tax: making cross-border supplies to Australian consumers

Attribution Managed Investment Trusts: annual cost base adjustments for units in an AMIT and associated transitional rules

Base rate entities and base rate entity passive income

Compendium

Income tax: capital gains: if a trust:(a) becomes a resident trust - when is it taken to have acquired its CGT assets? (b) stops being a resident trust - when does CGT event I2 in section 104-170 of the Income Tax Assessment Act 1997 happen?

Income tax : will the Commissioner exercise his discretion under subsection 27H (3 ) of the Income Tax Assessment Act 1936 (ITAA 1936 ) to determine a deductible amount (representing the undeducted purchase price ) for old age , widows , widowers and orphans pensions paid under the Netherlands Social Insurance system ?

Income tax: what are the results for income tax purposes of entering into a 'partnership' of the type described in Taxpayer Alert TA 2002/4?

Income tax and fringe benefits tax: can a non-resident entity be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?

Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?

Compendium

Compendium

Income tax: deductions that relate to personal services income

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia

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

Income tax: record keeping and access - electronic records

Income tax: when does a company carry on a business?

Income tax: assessability of commissions paid by investment funds to intermediaries

Income Tax: capital gains: scrip for scrip roll-over: proposed takeover of Cable & Wireless Optus Limited by SingTel Australia Investments Ltd