ITAA 1936 s IIIB

Income tax - the use of internal derivatives by multinational banks

Income tax: branch funding for multinational banks

Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions

Deemed Dividend: debtors included in distributable surplus where private company accounts on a cash basis

Bank branching legislation: the application of section 160ZZZI

Deductions: Internal estimates of notional funding cost

Deduction: interest expense to fund general reserve liquid assets

Income tax: when can a foreign bank elect not to apply Part IIIB of the Income Tax Assessment Act 1936 (ITAA 1936) in calculating the taxable income attributable to the activities of its Australian branch?

Income tax: can section 160ZZZJ of Part IIIB of the Income Tax Assessment Act 1936 apply to interest entered in the accounting records of an Australian branch of a foreign bank if the interest relates to a borrowing the branch has obtained from a third party?

Income tax: branch funding for multinational banks

Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions

Referral of Work to International Strategy and Operations

Referral of work to International Strategy and Operations

Income tax: when can a foreign bank elect not to apply Part IIIB of the Income Tax Assessment Act 1936 (ITAA 1936) in calculating the taxable income attributable to the activities of its Australian branch?