ITAA 1997 s 3-6

Related payments rule: SPI Futures contracts

Income Tax: franking credits - Taxation consequences on an exempting entity ceasing to be effectively owned by prescribed persons

Imputation: benchmark rule and non-share equity interests

The corporate collective investment vehicle regime

Income tax: consolidation: imputation: which entity in a MEC group is responsible for meeting obligations imposed by Part 3-6 (the imputation provisions) of the Income Tax Assessment Act 1997 in relation to a frankable distribution made to members outside the group by an eligible tier-1 company in the group that is not the provisional head company?

Income tax: companies controlled by exempt entities

Income tax and fringe benefits tax: charities

Income tax: Section 254T of the Corporations Act and the assessment and franking of dividends paid from 28 June 2010

Income tax: income tax matters relating to bodies corporate constituted under strata title legislation

Franking credits and part payment of liabilities notified on activity statements

Income tax: in what circumstances must dividends paid in respect of different classes of shares be franked at the same rate to avoid being considered as underfranked?

Income tax: distribution by trustees of dividend income under the imputation system

Posting of franking credits in respect of income tax paid by Pooled Development Funds