ITAA 1936 s 6AB(1)

Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?

Income tax: insurance: section 112B: is the foreign income of an Australian resident life assurance company exempt from Australian income tax if it is remitted to Australia in a year of income after the year of income in which it is derived?

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

Income tax: attributed personal services income that is foreign income - allowance of foreign tax credits to individual where foreign tax paid by a personal services entity

Foreign Tax Credits: distributions from a USA Limited Liability Company

Foreign Tax Credit: Foreign tax paid on salary and wages of an Australian resident employed in foreign consulate located in Australia

Foreign tax credit: New Zealand government superannuation pension

Foreign Income and Foreign Losses: income derived from trading shares on the United States stock exchange

Foreign Income and Foreign Losses: income derived from trading shares on the Hong Kong stock exchange

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in the United States of America

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in the United Kingdom

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Canada

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Germany

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Singapore

Foreign Tax Credits resulting from a Mutual Agreement Procedure (MAP)

Foreign Tax Credit: Distribution from New Zealand unit trust