ITAA 1936 s IVA

Multiple entry consolidated groups avoiding capital gains tax through the transfer of assets to an eligible tier-1 company prior to divestment

Parents benefitting from the trust entitlements of their children over 18 years of age

Treaty shopping arrangements to obtain reduced withholding tax rates

Diverting profits of a property development project to a self-managed superannuation fund, through use of a special purpose vehicle, involving non-arm's length arrangements

Research and development activities delivered by associated entities

Research and development activities conducted overseas for foreign related entities

Early stage investor tax offset claimed using circular financing arrangements

Managed investment trusts: restructures to access the managed investment trust withholding regime

Arrangements to improperly access deductions for donations of 'barter credits'

Compendium

Income tax: Willmott Forests Project - 2007 Product Disclosure Statement (2008 Growers)

Income tax: 2007/2008 Timbercorp (Single Payment) Timberlot Project (Post 30 June Growers)

Income tax: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2006 Offer

Income tax: 2007 Timbercorp Almond Project - Post 30 June Growers

Income tax: 2007 Timbercorp Olive Project - Early Growers (to 15 June 2007)

Income tax: 2007 Timbercorp Olive Project - Post 30 June Growers

Income tax: 2007 Macgrove Project (Early Growers)

Income tax: Gunns Plantations Limited Winegrape Project 2007 - Early Growers

Income tax: RFM Almond Fund 2006 - Late Growers Post 1 July 2006

Income tax: Agriwealth 31 March 2007 Radiata Pine Project