ITAA 1936 s 6(1)

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Income tax: Section 254T of the Corporations Act and the assessment and franking of dividends paid from 28 June 2010

Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH where a company is taken to have a permanent establishment (PE) in relation to substantial equipment

Income tax: transfer pricing: documentation requirements

Income tax: distributions from foreign companies - meaning of 'at the time the distribution is made' when applying the participation test

Income tax: Foreign Incorporated Companies: Central Management and Control test of residency

Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986 ?

Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities

Income tax: residency tests for individuals

Income tax: whether business is carried on in partnership (including husband and wife partnerships).

Income tax: rental property - division of net income or loss between co-owners

Income tax: whether packaging items (i.e., containers, labels, packing materials, binding materials and accessories) are trading stock

Income tax: whether materials, spare parts and packaging items held by a taxpayer supplying services are trading stock

Income tax: residency status of individuals entering Australia

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Income tax: consolidation: under subitem 50(5) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012, does the original 2002 law only apply to the particulars that form part of a head company's assessment for an income year in respect of a joining entity if the latest notice of assessment for that income year, which relates to subsection 701-55(6) of the original 2002 law in respect of that joining entity, is served on the head company before 12 May 2010?

Income tax: consolidation: does the exception to the pre rules in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 apply to an assessment (the assessment for the later income year) in the circumstance described in paragraph 1 of this Taxation Determination?

Income tax: is a refund notice an 'assessment' for the purposes of the Income Tax Assessment Act 1936 when a taxpayer has a taxable income above the tax-free threshold but is entitled to franking rebates in excess of the amount of tax otherwise payable and a refund notice issues to refund existing PAYE credits to the taxpayer?