ITAA 1997 s 295-550

Non-arm's length income - expenditure incurred under a non-arm's length arrangement

Fixed entitlements and fixed trusts

Income tax - arm's length terms for Limited Recourse Borrowing Arrangements established by self-managed superannuation funds

Applying the non-arm's length income provisions to 'non arm's length expenditure' - ATO compliance approach for complying superannuation entities

Self-managed superannuation funds and property development

Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

Compendium

Self-managed superannuation funds deriving income from certain uncommercial trusts

Circumvention of in-house asset rules by self-managed superannuation funds using related party agreements

Non market value acquisition of shares or share options by a self-managed superannuation fund

The use of an unrelated trust to circumvent superannuation lending restrictions

Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund

Diverting personal services income to self-managed superannuation funds

Diverting profits of a property development project to a self-managed superannuation fund, through use of a special purpose vehicle, involving non-arm's length arrangements

Non-arm's length income - expenditure incurred under a non-arm's length arrangement

Non-arm's length income - expenditure incurred under a non-arm's length arrangement

Compliance approach for complying superannuation funds in respect of applying the non-arm's length income provisions to 'non-arm's length expenditure'

Income Tax: non-arm's length income - related party non-commercial limited recourse borrowing arrangement to acquire listed shares

Income Tax: non-arm's length income - related party non-commercial limited recourse borrowing arrangement to acquire real property

Income tax: non-arm's length income - related party non-commercial limited recourse borrowing arrangement to acquire listed shares