ITAA 1997 s 6-5

Certain cross-border Prepaid Forward Purchase Agreements

R&D tax offset abuse through registered research agencies

Contrived cross-border arrangements that seek to generate debt deductions for non-assessable non-exempt income

Australian resident entities using promoted tax schemes in Samoa to claim purported deductions and conceal income or assets

Loans to members of companies limited by guarantee and the operation of Division 7A

Certain labour hire arrangements utilising a discretionary trust to split income

Deductibility of unpaid directors fees

Non disclosure of foreign source income by Australian tax residents

New Zealand Foreign Trust arrangements

Purported alienation of income through discretionary trust partners

Trusts mischaracterising property development receipts as capital gains

Purported tax-exempt non-profit 'foundations' used to evade or avoid taxation obligations

Diverting personal services income to self-managed superannuation funds

Disguising undeclared foreign income as gifts or loans from related overseas entities

Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions

Compendium

Income tax: rental property income and deductions for individuals who are not in business

Income tax: Willmott Forests Project - 2007 Product Disclosure Statement (2008 Growers)

Income tax: 2007/2008 Timbercorp (Single Payment) Timberlot Project (Post 30 June Growers)

Income tax: 2007 Timbercorp Almond Project - Post 30 June Growers