ITAA 1936 s 6(1)

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

Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions

Goods and services tax: tax law partnerships and co-owners of property

Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: [bull ] when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'? [bull ] when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

GST and carrying on an enterprise in the indirect tax zone (Australia)

Base rate entities and base rate entity passive income

Compendium

The corporate collective investment vehicle regime

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Application of paragraphs 215-10(1)(c) and 215-10(1)(d) of the Income Tax Assessment Act 1997

Central management and control test of residency: identifying where a company's central management and control is located

Treatment of non-resident captive insurance arrangements

Share buy-backs

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

Lodgment obligations, due dates and deferrals

Credit interest

The registration of entities

Income tax: Do allowable deductions in respect of tax agents' fees and superannuation contributions relate exclusively to assessable income, for the purposes of the 'other taxable income' calculations in sections 23AF and 23AG of the Income Tax Assessment Act 1936?

Income tax: consolidation: capital gains: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 affect the application of CGT event I1 in section 104-160 if a company which is a subsidiary member of a consolidated group stops being an Australian resident?