ITAA 1997 s 86-15(1)

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)

Alienation of personal services income of a foreign resident and the interaction with the core provisions for assessable income

Income tax: the meaning of 'foreign income' in subsection 6AB(1) of the Income Tax Assessment Act 1936 - inclusion of statutory income

Income tax: attributed personal services income that is foreign income - allowance of foreign tax credits to individual where foreign tax paid by a personal services entity

Assessable income: personal services income attributed to a non-resident under Part 2-42 of the ITAA 1997 - no double tax agreement applies