ITAA 1936 s 6(1)

Charter Hall Limited - capital reallocation

Seven West Media Limited - scrip for scrip roll-over

Assignment of Australian Copyright on Articles Prepared by Non-Resident Authors

Use of an outbound offshore re-invoicing arrangement to avoid or evade Australian tax

Use of an inbound offshore re-invoicing arrangement to avoid or evade Australian tax

Asset transfer to an offshore structure at below market value in anticipation of resale to a third party at market value

Asset transfer to an offshore structure at below market value with subsequent use to produce income not attributed to the taxpayer for Australian tax purposes

Use of certain legal structures established in Liechtenstein to attempt to avoid or evade Australian tax obligations

Australian resident entities creating false deductions and/or concealing income through arrangements with promoters based in Vanuatu.

Uncommercial offshore superannuation trusts

Australian resident entities using promoted tax schemes in Samoa to claim purported deductions and conceal income or assets

Non disclosure of foreign source income by Australian tax residents

Re-characterisation of income from trading businesses

Mischaracterisation of activities or payments in connection with intangible assets

Compendium

Income tax: royalties - character of payments in respect of software and intellectual property rights

Income tax: PPS Mutual Professionals Choice

Income tax: PPS Mutual Professionals Choice - 2019

PPS Mutual Professionals Choice - Profit-Share Plan

PPS Mutual Professionals Choice - Profit-Share Plan