ITAA 1997 s 328-115

Base rate entities and base rate entity passive income

Public country-by-country reporting exemptions

Income tax: aggregated turnover - calculating the annual turnover of a connected entity or affiliate with a different accounting period to you

Small Business Concessions: small business entity test - annual turnover - business carried on part year only

Base rate entities and base rate entity passive income

Public country-by-country reporting exemptions

Income tax: when working out your aggregated turnover, are the relevant annual turnovers of entities connected with you, or entities that are affiliates of yours, determined by reference to your income year?

Income tax: aggregated turnover - application of the 'connected with' concept to corporate limited partnerships