ITAA 1936 s IVA

Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

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

Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

Income tax: royalty withholding tax and the assignment of copyright

Compendium

Income tax: genuine redundancy payments

Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions

Income tax: objections against income tax assessments

Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services

Compendium

Income tax: employee remuneration trusts

Income tax: thin capitalisation - the arm's length debt test

Income tax: personal services income and personal services businesses

Compendium

Income tax: deductions for repairs

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

Income tax: AusBulk Ltd - 0:90:10 Extended Wheat Pool