ITAA 1997 s 6-5(2) and (3)

Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties

Income tax: determination of income; receipts versus earnings

Income tax and fringe benefits tax: IOOF Holdings Limited - Equity Participation Program

Income tax: the taxation treatment of ship and aircraft leasing profits under the ships and aircraft articles of Australia's tax treaties

Income tax: determination of income; receipts v earnings