ITAA 1997 s 230

Challenger Lifetime Annuity (Liquid Lifetime) - 2024

Summit Rural (WA) Pty Limited - End of Season Scheme

North West Rural Supplies Pty Ltd - Prepayment Program

Yolla Producers Co-operative Society Ltd - Yolla Co-Op Prepayment Program

AgriShed Pty Ltd - AgriShed Gold Prepay agreement

Challenger Life Company Limited - CarePlus

Allianz Guaranteed Income for Life

Elders Rural Services Australia Limited - Rural Products Prepayment Program

Taxation of financial arrangements: identification of arrangement - facility agreement

Taxation of Financial Arrangements: financial arrangement - is a forward purchase contract 'cash settlable' under paragraph 230-45(2)(e) of the Income Tax Assessment Act 1997

Taxation of Financial Arrangements: financial arrangements - offsetting contracts - requirements under subsection 230-530(4) of the Income Tax Assessment Act 1997

Taxation of financial arrangements: choosing to spread an overall gain or loss as a series of particular gains or losses

Taxation of financial arrangements: identification of an arrangement - facility agreement - single arrangements

Taxation of Financial Arrangements: applicable functional currency election, application of the special rule about translation and particular gains and losses under Subdivision 230-B of the Income Tax Assessment Act 1997

Taxation of Financial Arrangements: hierarchy of provisions and the balancing adjustment in Subdivision 230-G

Taxation of financial arrangements: definition of a special accrual amount and the balancing adjustment in Subdivision 230-G

Taxation of financial arrangements: entitlement to a foreign income tax offset - foreign dividend derived by a beneficiary of a trust estate

Taxation of financial arrangements: interaction between Division 974 of the Income Tax Assessment Act 1997 (ITAA 1997) and the definition of a financial arrangement (equity interest or right or obligation in relation to an equity interest) in Division 230 of the ITAA 1997

Taxation of financial arrangements: application of subsection 230-15(5) of the Income Tax Assessment Act 1997 to a dividend on a debt interest

Taxation of financial arrangements: timing of deductions under subsection 230-15(4A) of the Income Tax Assessment Act 1997