ITAA 1936 s 6(1)

Income tax: consolidation: if the conditions in subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 are satisfied and the original 2002 law applies to an assessment, will a subsequent request by the head company to amend that assessment result in the pre rules applying, by virtue of subitem 50(6), to the entire assessment or only to the subsequent amendment request?

Income tax: consolidation: if the conditions in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 are satisfied and the interim rules apply to an assessment and, on or after 29 June 2012 that assessment is amended to include a new claim which was not previously made in the assessment, do the interim rules apply to the new claim?

Income tax: aggregated turnover - application of the 'connected with' concept to corporate limited partnerships

Income tax: are overseas students who are in Australia on short-term vocational experience entitled to a tax-free threshold?

Income tax: who is responsible for lodgment of a company income tax return if both a receiver/manager and a liquidator have been appointed?

Income tax: is the business of 'beach worming' primary production under the definition in subsection 6(1) of the Income Tax Assessment Act 1936?

Income tax: will a taxpayer who provides land, plant or labour for use in sharefarming arrangement be treated as being engaged in a business of primary production as defined in subsection 6(1) of the Income Tax Assessment Act 1936?

Income tax: are dividends, paid into a foreign bank account to which a resident taxpayer has no access from Australia, to be treated as income?

Income tax: is a taxpayer who carries on business as a livesheep exporter carrying on a business of primary production?

Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?

Income tax: withholding from payments where recipient does not quote ABN

Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

Income tax: residence of companies not incorporated in Australia - carrying on business in Australia and central management and control

Income tax: indemnification of royalty withholding tax

Income tax: registered agricultural managed investment schemes

Income tax: royalty withholding tax and the assignment of copyright

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