ITAA 1997 s 960-100

Deemed dividend: Loan to another company in its capacity as trustee of a discretionary trust - application of section 109K

Income Tax: change from a co-operative to a company

Application of Article 4(5)(d) of the Australia: Japan tax treaty - permanent establishment in Singapore of a Japanese resident company

Capital gains tax: trustee ceasing to hold an asset on trust and commencing to hold it in its own capacity - CGT event A1

School building fund established and maintained by a government school

School building fund established and maintained by a church - trust deed

School building fund established and maintained by a church - no trust deed

The corporate collective investment vehicle regime

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Income tax: capital gains: is the Commonwealth or a State or Territory an entity for the purposes of CGT event D1 (about creating contractual or other rights in you) in sections 104-35 and 109-5 of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: is a court an entity for the purposes of CGT event D1 (about creating contractual or other legal or equitable rights in you) in sections 104-35 and section 109-5 of the Income Tax Assessment Act 1997 ?

Income tax: withholding from payments where recipient does not quote ABN

Income tax: Pay As You Go (PAYG) Withholding - Payments made by trustees under the Bankruptcy Act 1966 to former employees

Income tax: companies controlled by exempt entities

Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a Scheme of Arrangement

Goods and services tax: registered agricultural managed investment schemes

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Application of the promoter penalty laws (Division 290 of Schedule 1 to the Taxation Administration Act 1953 ) to promotion of tax exploitation schemes

Income tax: debt and equity interests: when is a public unit trust in a stapled group a connected entity of a company for the purposes of paragraph 974-80(1)(b) of the Income Tax Assessment Act 1997

Deemed Dividend: no dividend in future year where private company makes a payment and company has nil distributable surplus in year payment made