ITAA 1997 s 230

Consolidation: pre-joining history and TOFA balancing adjustment

Consolidation: inherited TOFA transitional balancing adjustment and cessation of financial arrangement

Consolidation: allocable cost amount and the TOFA transitional balancing adjustment

Assessable income: interest income of money lender

Non-concessional MIT income

Income tax: can a financial report prepared by an entity in accordance with those accounting standards it is required to apply, but not in accordance with other relevant accounting principles, satisfy paragraphs 230-210(2)(a), 230-255(2)(a), 230-315(2)(a) and 230-395(2)(a) of the Income Tax Assessment Act 1997?

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?

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

Income tax: employee remuneration trusts

Taxation of Financial Arrangements: identification of arrangement - facility agreement

Taxation of Financial Arrangements: gain made in gaining or producing non-assessable non-exempt income

Taxation of financial arrangements: loss made in gaining or producing non-assessable non-exempt income