ITAA 1936 s 6(1)

GST and supply of software by a non-resident to a Australian resident customer via e-mail

Non Residents' Income

Assessable Income - a 'member' of a Superannuation scheme

Beneficiary's (life tenant's) entitlement to franking credits

Assessability of ordinary income - effect of overseas holiday on residency status

Dividend: Shares received from demerger of foreign company - Australian resident shareholder

Withholding tax exemption: interest on global bearer notes issued by an undisclosed Australian principal through an offshore agent

Income Tax: gains on conversion of convertible notes

Insurance policy: refund of imputation credits

Taxation obligations of company administrators

Withholding Tax Exemption: Interest on notes - public offer test

Offshore Banking Unit: Investment advice on behalf of a foreign permanent establishment of an Australian resident

Special dividend paid prior to a corporate restructuring

Exemption with progression: work related expenses relating to exempt foreign employment income

Group company loss transfer: income company must be resident throughout the deduction year

Interest on debentures issued by a limited partnership and the definition of a 'company' for the purposes of the interest withholding tax exemption

Return of Capital: not a dividend

Tax Offset for a low income taxpayer who is a dependant of a member of the US Armed Forces in Australia

Zone Tax Offset and dependant of a US Forces member

Assessability of income received by a New Zealand resident working in Australia