ITAA 1936 s IVA

Deduction generation from purported purchase of offshore 'emission units' that do not exist at the time of the arrangement

Arrangements to exploit mismatches between trust and taxable income

Purported alienation of income through discretionary trust partners

Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund

Arrangements involving offshore procurement hubs

Cross-Border Round Robin Financing Arrangements

Trust income reduction arrangements

Arrangements involving related party foreign currency denominated finance with related party cross currency interest rate swaps

Cross-border leasing arrangements involving mobile assets

Purported tax-exempt non-profit 'foundations' used to evade or avoid taxation obligations

Diverting personal services income to self-managed superannuation funds

Arrangements involving offshore permanent establishments

Thin capitalisation - Incorrect calculation of the value of 'debt capital' treated wholly or partly as equity for accounting purposes

Re-characterisation of income from trading businesses

Mischaracterisation of activities or payments in connection with intangible assets

Accrual deductions and deferral or avoidance of withholding tax

Multiple entry consolidated (MEC) groups avoiding CGT through intra-group debt

Trusts avoiding CGT by exploiting restructure rollover

Non-arm's length arrangements and schemes connected with the development, enhancement, maintenance, protection and exploitation of intangible assets

Mischaracterised arrangements and schemes connected with foreign investment into Australian entities