ITAA 1936 s 6(1)

Income tax: withholding on payments to foreign residents for works and related activities

Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions

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: royalty withholding tax and the assignment of copyright

Compendium

Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties

Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997

Income tax: objections against income tax assessments

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Compendium

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

Income tax: transfer pricing documentation and Subdivision 284-E

Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test

Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

Income tax: central management and control test of residency

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

Compendium

Income tax: residency tests for individuals

Income tax: issues relating to the horse industry