ITAA 1936 s 99A

The corporate collective investment vehicle regime

Compendium

Income tax: what are the results for income tax purposes of entering into a profit washing arrangement as described in Taxpayer Alert TA 2005/1?

Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration

Compendium

Income tax: hybrid mismatch rules - application of certain aspects of the 'liable entity' and 'hybrid payer' definitions

Income tax: employee remuneration trusts

Compendium

Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs

Income tax: scrip for scrip roll-over: acquisition of E*TRADE Australia Limited by ANZ Online Holdings Pty Limited

Income tax: tax treatment of payments to members of the South Australian Building Industry Redundancy Scheme Trust

Income tax: tax treatment of payments to members of the Mechanical and Electrical Redundancy Trust

Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust

Income tax: scrip for scrip: acquisition of Just Group Limited by Premier Investments Limited

Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust

Income tax: scrip for scrip roll-over: acquisition of Anzon Australia Limited by ROC Oil Company Limited

Income tax: scrip for scrip: acquisition of Ingena Group Limited by UXC Professional Solutions Pty Limited

Compendium

Interest on Rental Bonds - agents as trustee

Trusts: Exempt beneficiary and the application of section 99A