ITAA 1997 s 6-5

Income tax: international transfer pricing - operation of Australia's permanent establishment attribution rules

Income tax: assessability of amounts from the sale of barley, grain or other commodities to ABB Grain Export Limited or ABB Grain Limited

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: taxation treatment of volume rebates paid to a retailer association

Income tax: carrying on business as a professional artist

Income tax: tax consequences of financial contracts for differences

Income tax: lease surrender receipts and payments

Income tax: the taxation implications of 'partnership salary' agreements

Private rulings

Private rulings

Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business

Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010

Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services

Income tax: matters relating to strata title bodies constituted under strata title legislation

Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

Income tax: employee remuneration trusts

Compendium