ITAA 1997 s 770-10

Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AI of the Income Tax Assessment Act 1936?

Income tax: can a dividend, or part of a dividend, be non-assessable non-exempt income under both section 23AJ and section 23AK of the Income Tax Assessment Act 1936?

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Compendium

Income tax: taxation of Joint Petroleum Development Area (JPDA) employment income: foreign income tax offsets - employees of ConocoPhillips Australia Pty Ltd and ConocoPhillips (03-12) Pty Ltd

Income tax: taxation of Joint Petroleum Development Area (JPDA) employment income: foreign income tax offsets - employees of Farstad Shipping (Indian Pacific) Pty Ltd

Income tax: foreign income tax offset: employee share scheme interests - ACE Insurance Ltd and ACE Group

Income tax: foreign income tax offset: Brazilian tax paid on employment income by Vale S.A. employees

Assessability of a reversionary bonus from a foreign life policy

Assessability of periodic payments made to an Australian resident from Ireland

Income Tax: assessability of rental income received by Australian resident from the United Kingdom

Income tax: assessability of service income received by a non-resident of Australia and East Timor from the Joint Petroleum Development Area

Foreign Income Tax Offset: refunds from a New Zealand income equalisation account

Taxation of financial arrangements: entitlement to a foreign income tax offset - foreign dividend derived by a beneficiary of a trust estate

Foreign income tax offsets: distributions from a USA Corporate Limited Partnership to a foreign hybrid limited partnership - section 770-10 of the ITAA 1997

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Foreign income tax offset: distribution from New Zealand unit trust