ITAA 1997 s 770

Assessability of Netherlands pensions derived by an Australian resident

Assessability of withdrawals from a New Zealand income equalisation account

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

Assessability of dividend income sourced in France received by an Australian resident individual

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

Income tax: (a) are credits for United Kingdom interest withholding tax paid allowable under Article 22.1(a) of the 2003 United Kingdom Convention to an Australian resident financial institution which enters into an arrangement of the kind described in Taxpayer Alert TA 2007/3; and (b) would the Commissioner consider the application of Part IVA of the Income Tax Assessment Act 1936 to the arrangement?

Notice of Withdrawal - Income tax: (a) are credits for United Kingdom interest withholding tax paid allowable under Article 22.1(a) of the 2003 United Kingdom Convention to an Australian resident financial institution which enters into an arrangement of the kind described in Taxpayer Alert TA 2007/3; and (b) would the Commissioner consider the application of Part IVA of the Income Tax Assessment Act 1936 to the arrangement?

Income tax: as a result of the New Zealand government's decision to impose a tax on the income of superannuation funds from 1 April 1990, what amount should be included as assessable income by an Australian resident in receipt of a pension paid out of these funds?

Income tax: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate

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

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

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in the United States of America

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Germany

Deductibility of losses incurred by a resident from carrying on a business as a trader in futures listed on the futures exchange in Singapore