ITAA 1936 s 6

Interest on Rental Bonds - agents as trustee

Norfolk Island Resident - Tax-free threshold

Insurance policy: refund of imputation credits

Interest on debentures issued by a limited liability partnership and the meaning of 'resident of Australia' for the purposes of the interest withholding tax exemption

Non-Portfolio Dividends: optional convertible notes - non-assessable non-exempt income under section 23AJ of the ITAA 1936

Consolidation: Membership and Discretionary Trusts

Is a non stock membership interest an investment in a 'similar financial instrument' when applying the 'eligible investment business' test in the Public Trading Trust rules?

Deemed dividend: No FBT on a Division 7A shareholder loan where distributable surplus is nil

Goods and services tax: making cross-border supplies to Australian consumers

Base rate entities and base rate entity passive income

The corporate collective investment vehicle regime

Income tax: capital gains: if a trust becomes a resident trust when is it taken to have acquired its CGT assets? If a trust stops being a resident trust, when does CGT event I2 in section 104-170 of the Income Tax Assessment Act 1997 happen?

Income tax: what are the results for income tax purposes of entering into a partnership of the type described in Taxpayer Alert TA 2002/4?

Income tax: capital gains: small business concessions: is the rollover of an eligible termination payment from a discretionary trust to a superannuation fund, in relation to an employee who is also a beneficiary of the trust, a 'distribution of income or capital' under subsection 152-55(3) of the Income Tax Assessment Act 1997 for the purposes of the controlling individual test?

Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 (ITAA 1936) is a beneficiary's share of net income worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?

Income tax: when will a dividend equivalent payment, made by a trustee under an employee share scheme that delivers ESS interests taxed by Subdivision 83A-B or 83A-C of the Income Tax Assessment Act 1997 be assessable as remuneration under section 6-5?

Income tax: when do the final royalty withholding tax provisions first apply?

Income tax: deductions that relate to personal services income

Income tax: Application of Section 27CAA and the Foreign Investment Fund measures to the transfer of benefits in a non-resident employer sponsored superannuation fund to an individual pension transfer policy maintained overseas by an Australian resident

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