ITAA 1936 s XI

Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?

Income tax: when is 'foreign income tax... imposed... on the partners, not the partnership' under paragraph 830-10(1)(b) of the Income Tax Assessment Act 1997 for the purpose of determining whether a foreign limited partnership is a foreign hybrid limited partnership under Division 830 of that Act?

Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) of the Income Tax Assessment Act 1997 ?

Compendium

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

Income tax: functional currency - when is an amount not in the 'applicable functional currency'?

Income tax: whether a resident beneficiary of a non-resident trust estate is allowed a credit for Australian withholding tax

Income tax: Henderson Group plc reorganisation - scrip for scrip roll-over and Foreign Investment Fund (FIF) implications

Investment into Foreign Life Insurance Policies

Use of an outbound offshore re-invoicing arrangement to avoid or evade Australian tax

Use of an inbound offshore re-invoicing arrangement to avoid or evade Australian tax

Asset transfer to an offshore structure at below market value in anticipation of resale to a third party at market value

Asset transfer to an offshore structure at below market value with subsequent use to produce income not attributed to the taxpayer for Australian tax purposes

Life insurance bonds issued by tax haven entities

Uncommercial offshore superannuation trusts

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

Foreign Investment Funds - Reduction of disposal consideration where amounts were previously attributed

Valuing an interest in a foreign life policy: exemption for interest of less than $50,000

Assessability of a reversionary bonus from a foreign life policy

Income tax: when is 'foreign income tax ... imposed ... on the partners, not the partnership' under paragraph 830-10(1)(b) of the Income Tax Assessment Act 1997 for the purpose of determining whether a foreign limited partnership is a foreign hybrid limited partnership under Division 830 of that Act?