ITAA 1997 s 8-1

New Zealand Foreign Trust arrangements

Structured financial products that exploit franking credits and other tax benefits

Accessing private company profits through a dividend access share arrangement attempting to circumvent taxation laws

Deduction generation from purported purchase of offshore 'emission units' that do not exist at the time of the arrangement

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

Early stage investor tax offset claimed using circular financing arrangements

Compendium

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: deductibility of interest incurred on borrowings in relation to the Macquarie Fusion Funds - November 2006 Offer

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

Income tax: 2007 Timbercorp Olive Project - Early Growers (to 15 June 2007)

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

Income tax: 2007 Macgrove Project (Early Growers)

Income tax: Gunns Plantations Limited Winegrape Project 2007 - Early Growers

Income tax: RFM Almond Fund 2006 - Late Growers Post 1 July 2006

Income tax: Agriwealth 31 March 2007 Radiata Pine Project

Income tax: Kiri Park Projects - pre 30 June 2008 Growers

Income tax: deductibility of interest incurred on borrowings under the Leveraged Equities Share Protection Plan

Income tax: WA Blue Gum Project 2008 (Joint Venture Growers)