ITAA 1936 s 6(1)

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)

Assessability of income derived on or after 1 July 2004 by a company resident of Australia and of the United Kingdom

Assessability of income derived before 1 July 2004 by a company resident of Australia and of the United Kingdom

Car Fringe Benefit: non resident employee from United Kingdom or New Zealand

GST and entitlement to register for GST by a grower in an agricultural managed investment scheme

Assessability of income derived by an Australian resident company from the provision of services in South Korea

Debt/Equity: the timing of the deductibility of returns on a non equity share

The application of the Business Profits Article in relation to the Interest Article in the double tax convention between Australia and New Zealand (the New Zealand Agreement)

Capital Gains Tax: disposal of goodwill by a branch to another entity

Interest Withholding Tax Exemption: novation of revolving credit facility - public offer test

Division 974: Section 128F - meaning of 'debt interest'

Singapore resident receiving Australian sourced excluded royalties

Whether payments for use of broadcasting and apparatus licences fall within the domestic law definition of a royalty

Definition of royalties: UK Convention - payments for use of broadcasting and apparatus licences

Superannuation Guarantee: USA Agreement on social security - certificate of coverage - non-resident for income tax purposes

Permanent establishment: meaning of 'substantial equipment'

Research and Development: subsection 73B(3B) - partnership

Application of the definition of royalty where an amount is paid for the surrender of data licensing rights

Royalty withholding tax: lease payments to United States tax treaty resident for hiring substantial equipment - royalty withholding tax

Assessable income: United Kingdom double tax agreement - trust income