ITAA 1936 s IVA

Income Tax: Foreign tax credit enhanced return bond investment.

Share options granted under an employee share scheme to a related trust

Arrangements designed to avoid the operation of Division 7A through the use of a Corporate Limited Partnership

Scholarship Trusts and Education Funding Programs

Land Impairment Trust Arrangement

Employee Savings Plans

Salary Deferral Arrangements

Profit washing scheme using a trust and a loss entity

Liquidation of entities to avoid the payment of tax liability

Arrangements to shift foreign business losses into Australian branches or resident entities

Foreign residents attempting to avoid Australian capital gains tax by certain 'staggered sell down' arrangements

Use of certain legal structures established in Liechtenstein to attempt to avoid or evade Australian tax obligations

Foreign residents exploiting asset valuations to avoid capital gains tax

Uncommercial use of certain trusts

Claiming tax deductions for debts from a previous tax planning scheme that are forgiven or where repayments are refunded

Application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

Australian resident entities creating false deductions and/or concealing income through arrangements with promoters based in Vanuatu.

Non-commercial use of negotiable instruments involving self-managed superannuation funds

Re-characterising capital losses as revenue losses

Managed Investment Schemes: Purported partnership participation