ITAA 1997 s 36

Income tax: how is double taxation avoided in the following situations where a Controlled Foreign Company (CFC) pays a dividend to an attributable taxpayer:(a) Out of income or profits derived by the CFC during a statutory accounting period that are subject to attribution and paid after the end of the CFC's statutory accounting period but before the end of the attributable taxpayer's year of income? (b) Out of income or profits derived by the CFC during a statutory accounting period that are subject to attribution and paid both before the end of the CFC's statutory accounting period and the attributable taxpayer's year of income?

Income tax: deductions that relate to personal services income

Income tax: Carl Zeiss Vision Group - Manager Equity Investment Program

Access to losses in SAP transitional year

Access to losses in SAP transitional year

Access to losses in SAP transitional year

Alienation of Personal Services Income - Prior Year Losses

Company loss: deduction for tax loss incurred in an earlier income year by another taxpayer

Deductibility of loss in a later year of income where taxpayer receives exempt foreign pension

Company loss transfers: loss year and deduction year the same - application of Division 165 to income company

Company tax losses: deduction for tax loss incurred in an earlier year prior to incorporation

Consolidation: loss transfer testing - pattern of distributions test - a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of a company

Consolidation: transfer testing - continuity of ownership test -a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of the head company

Functional currency choice: initial exchange of currency under a cross-currency interest rate swap

Income tax: functional currency - when is an amount not in the 'applicable functional currency'?

Division 40: deduction for decline in value - partnership depreciating asset

Prior Year Loss - Method for deducting tax loss of a prior year in a later income year by an individual

Alienation of Personal Services Income - Losses from rental property

Foreign Exchange: translation of exempt salary and wage income into Australian currency where the taxpayer has losses from Australian sources

Foreign Tax Credits resulting from a Mutual Agreement Procedure (MAP)