ITAA 1997 s 230

Compendium

Non-concessional MIT income

Income tax - the use of internal derivatives by multinational banks

Application of market value substitution rules when there is a buy-back or redemption of hybrid securities - methodologies for determining market value for investors holding their securities on capital account

Income tax: which accounting principles must a financial report be prepared in accordance with in order to satisfy paragraphs 230-150(1)(a), 230-210(2)(a), 230-255(2)(a), 230-315(2)(a) and 230-395(2)(a) of the Income Tax Assessment Act 1997 ?

Compendium

Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?

Compendium

Income tax: the operation of subsection 230-55(4) of the Income Tax Assessment Act 1997 (ITAA 1997) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of the ITAA 1997.

Income tax: employee remuneration trusts

Income tax: determination of income; receipts versus earnings

Income tax: van Eyk Three Pillars Limited: proposed return of capital and share consolidation

Income tax: demerger of DuluxGroup Limited by Orica Limited

Income tax: proposed return of capital: Ramelius Resources Limited

Income tax: return of capital: in specie distribution of shares by Trafford Resources Limited

Income tax: capital gains tax: conversion of Abalone Fishermen's Co-operative Limited to a company registered under the Corporations Act 2001

Income tax: demerger of White Rock Minerals Limited by Rex Minerals Limited

Income tax: Healthscope Limited Scheme of Arrangement and Proposed Special Dividend

Income tax: off-market share buy-back: Woolworths Limited

Income tax: scrip for scrip: exchange of shares in Lihir Gold Limited for shares in Newcrest Mining Limited