ITAA 1936 s X

Income tax: research and development: membership funding for the Australian Coal Association Research Program

Income tax: research and development tax incentive: membership funding for the ACA Low Emissions Technology Program

Income tax: research and development: membership funding for the Australian Coal Association Research Program

ACARP - research and development membership funding

ACARP - research and development membership funding

Payment of inflated insurance premiums to a related party

Uncommercial offshore superannuation trusts

Bringing forward deductions to rehabilitate a mine site

Contrived cross-border arrangements that seek to generate debt deductions for non-assessable non-exempt income

Disguising undeclared foreign income as gifts or loans from related overseas entities

Foreign Exchange (Forex): Forex realisation gain on repayment of borrowings to acquire non-portfolio dividend

Foreign Exchange (Forex): Forex realisation loss on repayment of borrowings to acquire non-portfolio dividend

Capital Gains Tax: disposal of goodwill by a branch to another entity

Foreign hybrid rules: treatment of foreign hybrid company as a partnership

Disposal of Goodwill: tainted asset

Controlled foreign companies: amalgamation of two controlled foreign companies - transfer of assets

Controlled foreign companies: amalgamation of two controlled foreign companies - cancellation of shares

Non-portfolio dividends: returns on redeemable preference shares - debt interests

Life Assurance Company: calculation of passive income - ceases to carry on life assurance business before the end of the statutory accounting period

Australian financial institution (AFI): application of paragraph (d) in the definition of an AFI under subsection 317(1) of the Income Tax Assessment Act 1936 to the head company of a consolidated group