ITAA 1936 s XI

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?

Income tax: taxation of foreign life assurance policies

Income tax: Application of Section 27CAA and the Foreign Investment Fund measures to the transfer of benefits in a non-resident employer sponsored superannuation fund to an individual pension transfer policy maintained overseas by an Australian resident

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: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Income tax: foreign income (foreign investment funds) - does the phrase 'assets for use in eligible activities' in section 500 of the Income Tax Assessment Act 1936 (ITAA) include assets held for use in eligible activities?

Income tax: foreign income - when is Foreign Investment Fund (FIF) income not included in:

Income tax: taxation of foreign life assurance

Foreign Life Policies: FIF exemption where period from date of original temporary resident visa to end of year of income exceeds four years

Application of the Foreign Investment Fund (FIF) rules to a US Savings & Investment Plan which is an employer-sponsored superannuation fund

Foreign Investment Funds: interest in FIF where taxpayer redeems all of its shares in the FIF on the last day of the income year and acquires shares in the same FIF at the beginning of the next income year

Exchange rate to be used when calculating the cost of contributions to a foreign life policy

Foreign Investment Fund: investments in Personal Equity Plans

Trustee: assessability of foreign investment fund income - subsection 99A(4A)

Individual Retirement Accounts and Foreign Investment Fund measures

Employee share options: assessability of an unrealised gain by an Australian resident taxpayer from share options granted to the taxpayer when they were working in the UK

Operation of section 99B: trust income included in the assessable income of the beneficiary by section 97 but not declared in the beneficiary's income tax return

Operation of section 99B: FIF income included in the beneficiary's assessable income by section 529 but not declared in the beneficiary's income tax return