ITAA 1936 s 90

Woolworths Group Limited - off-market share buy-back

Income tax: BHP Group Limited - off-market share buy-back

McMillan Shakespeare Limited - off-market share buy-back

Foreign hybrid rules: treatment of foreign hybrid company as a partnership

Foreign tax credits: distributions from a USA Corporate Limited Partnership to a foreign hybrid limited partnership - section 160AF of the ITAA 1936

Foreign income tax offsets: distributions from a USA Corporate Limited Partnership to a foreign hybrid limited partnership - section 770-10 of the ITAA 1997

Application of section 295-85 of the ITAA 1997: where a complying superannuation fund is a partner in a venture capital limited partnership

Interest withholding tax on interest received by a US Limited Liability Company

Income tax: where an Australian resident taxpayer includes its share of the net income of a partnership in its assessable income under section 92 of the Income Tax Assessment Act 1936, and the net income of the partnership (as determined in accordance with section 90 of that Act) includes Foreign Investment Fund (FIF) income of the partnership, will that taxpayer be entitled to a FIF exemption under subsection 519B(2) of that Act for any relevant proportion of their share of the partnership's net income?

Income tax: aggregated turnover - application of the 'connected with' concept to partnerships, foreign hybrids and non-entity joint ventures

Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) to business activities carried on in partnership

Income tax: the taxation implications of 'partnership salary' agreements

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Income tax: where the net income of a partnership (determined in accordance with section 90 of the Income Tax Assessment Act 1936 ) includes Foreign Investment Fund (FIF) income, will an Australian resident taxpayer which is assessable on its share of the net income under section 92 be entitled to a FIF exemption under subsection 519B(2) of that Act for any relevant proportion of their share of the partnership's net income?

Division 40: deduction for decline in value - partnership depreciating asset

Partnership deductions - necessary connection to assessable income

Determination of the net income or loss of a partnership and partnership 'salaries'

Foreign Investment Fund exemption and foreign hybrid

Foreign Investment Fund exemption and foreign hybrid