ITAA 1997 s 6-5(3)

Treatment of non-resident captive insurance arrangements

Non-treaty airlines

Income tax: non-profit societies, associations or clubs located outside Australia that promote cultural activities such as the arts: is income derived by these organisations subject to Australian income tax if they provide performances at Australian cultural festivals and events?

Income tax: does a resident of a country with which Australia has a Tax Treaty, have a permanent establishment solely from the sale of trading stock through an internet website hosted by an Australian resident internet service provider?

Income tax: can the profit on the sale of shares in a company group acquired in a leveraged buyout be included in the assessable income of the vendor under subsection 6-5(3) of the Income Tax Assessment Act 1997?

Income tax: is an 'Australian source' in subsection 6-5(3) of the Income Tax Assessment Act 1997 dependent solely on where purchase and sale contracts are executed in respect of the sale of shares in an Australian corporate group acquired in a leveraged buyout by a private equity fund?

Compendium

Income tax: does the business profits article (Article 7) of Australia's tax treaties apply to Australian sourced business profits of a foreign limited partnership (LP) where the LP is treated as fiscally transparent in a country with which Australia has entered into a tax treaty (tax treaty country) and the partners in the LP are residents of that tax treaty country?

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia

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

Payment of inflated insurance premiums to a related party

Bringing forward deductions to rehabilitate a mine site

Non-resident in receipt of Australian sourced employment income

Assessability of income received by USA visiting lecturer - present in Australia for 183 days or less

Assessable income - Non resident taxpayer - visiting academic

Assessability of income received by a visiting South Korean Academic

Assessability of income received by a visiting Argentine academic

Assessable income - non resident taxpayer - visiting scholar's grant

Assessability of rental income received by Sri Lankan resident from real property situated in Australia