ITAA 1936 s IIIA

Income tax: self assessment: can a person obtain a private ruling in terms of Part IVAA of the Taxation Administration Act 1953 (TAA) if the question raised in the private ruling concerns the capital gains tax (CGT) consequences of a contract entered into on or after 1 July 1992 for the disposal of an asset acquired before that date?

Income tax: capital gains: when does a person, who on or after 21 September 1989 grants to another a right to cut and remove timber from the grantor's land, dispose of the right? Is it when the right is granted or when the trees are felled?

Income tax: does subsection 160K(5) apply to determine the attributable income of a controlled foreign company ('CFC') in relation to gains and losses of a capital nature, where Part IIIA of the Income Tax Assessment Act 1936 ('the Act'), as modified, applies to that disposal?

Income tax and capital gains tax: capital gains in pre-CGT tax treaties

Income tax: capital gains tax consequences of a contract for the sale of land falling through

Income tax: capital gains: treatment of compensation receipts

Income tax: insurance registers

Income tax: the capital gains tax implications of varying rights attaching to shares

Income tax: leasing - trade-ins and balloon payments

Income tax: capital gains: guidelines to determine whether an amount described in a sale of business agreement as consideration for goodwill is properly characterised as a lease premium

Income tax: capital gains: implications of a guarantee to pay a debt

Income tax: lease surrender receipts and payments

Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities

Income tax: what are the taxation consequences of a long-term diversion-from-stream licence purchased by a primary producer and subsequently transferred, in whole or in part, either permanently or temporarily for valuable consideration?

Income tax: capital gains: how does Part IIIA of the Income Tax Assessment Act 1936 operate if all or part of a liquidator's final distribution is deemed by subsection 47(1) to be a dividend out of profits and therefore assessable income of a shareholder under subsection 44(1)?

Income tax: capital gains: is a capital loss available under Part IIIA of the Income Tax Assessment Act 1936 for securities (other than shares) held in a company in liquidation if the liquidator has declared them to have no value?

Income tax: capital gains: when does a member dispose of shares in a company, for the purposes of Part IIIA of the Income Tax Assessment Act 1936 (ITAA), if the company is dissolved under the Corporations Law (C Law)?

Income tax and capital gains tax: capital gains in pre-CGT tax treaties

Capital Gains Tax: compensation payment received for cessation of allowance

Irish income levy and Article 2 of the Irish Agreement