ITAA 1997 s 8-1

Scrip Loan and Option Arrangement

Personal Services - Partnership Arrangement

Prepaid Service Warrant Arrangement

Mutual associations - deductibility of contributions and derivation of income (volume allowances)

Employee Entitlement Fund

Land Impairment Trust Arrangement

Arrangements to shift foreign business losses into Australian branches or resident entities

Australian resident entities creating false deductions and/or concealing income through arrangements with promoters based in Vanuatu.

Re-characterising capital losses as revenue losses

Managed Investment Schemes: Purported partnership participation

Life insurance bonds issued by tax haven entities

Discretionary Option Arrangement

Interest deduction generators involving promoter controlled companies

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

The use of an unrelated trust to circumvent superannuation lending restrictions

The use of an unrelated trust to access funds of a private company in an attempt to circumvent Division 7A

Gift deductions for donation of pharmaceuticals to charities operating overseas

Certain labour hire arrangements utilising a discretionary trust to split income

Arrangements involving holiday travel claimed as a work related, investment or self-education expense

Deductibility of unpaid directors fees