ITAA 1936 s 6(1)

Assessable income: United States double tax agreement - trust income

Non-portfolio dividends: returns on redeemable preference shares - debt interests

Dividends: non-share dividends and interest - superannuation fund for foreign residents - withholding tax

Non-assessable and Non-exempt Income - Dividends: non-share dividends and interest of a superannuation fund for foreign residents

Dividends: non-share dividends and interest - foreign superannuation fund - withholding tax

Consolidation: eligibility to be a subsidiary member of a consolidated group - residence and the single entity rule

GST and agricultural managed investment scheme - investor carrying on an enterprise

Australian financial institution (AFI): application of paragraph (d) in the definition of an AFI under subsection 317(1) of the Income Tax Assessment Act 1936 to the head company of a consolidated group

Amendment of assessments: exception to two year period of review if an individual is a beneficiary of trust estate

Whether non-resident royalty withholding tax is based on the GST inclusive or GST exclusive amount paid in respect of royalties

Sale of shares for less than market value

Interest withholding tax: interest arising in Australia paid to a New Zealand Limited Partnership - 'derived'

Interest withholding tax: interest arising in Australia paid to a New Zealand Limited Partnership - 'beneficially owned'

Dividend withholding tax: dividend paid by an Australian resident company to a New Zealand Limited Partnership

Trading stock: natural increase - relevance of survival rates

Permanent Establishment of a US Limited Liability Company

Income Tax: employee share scheme - director solely remunerated by issue of options

Definition of public company: company controlled by a Government or public body - meaning of 'Government'

Assessability of prize money derived by foreign resident horse trainer

Capital gains tax small business retirement exemption: deceased estate - choice by executor