ITAA 1997 s 960-115

Base rate entities and base rate entity passive income

Temporary full expensing

The corporate collective investment vehicle regime

Capital raised for the purpose of funding franked distributions - ATO compliance approach

Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a 'dividend washing' scheme of the type described in this Taxation Determination?

Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?

Income tax: when does a company carry on a business?

Income tax: Goldman Sachs JBWere Capital Markets Limited; Goldman Sachs JBWere Group Holdings Pty Limited - Goldman Sachs JBWere Redeemable Capital Securities

Income tax: Coal & Allied Industries Limited Scheme of Arrangement and payment of Interim Dividend and Special Dividend

Income tax: CPI Group Limited Scheme of Arrangement and Proposed Special Dividend

Income tax: Insurance Australia Group Limited - issue of convertible preference shares

Income tax: Gloucester Coal Limited - Special Dividend and Capital Return

Income tax: Associated Retailers Limited - ARL Equity Notes

Consolidation - extent a tax loss is transferred from a corporate tax entity to a head company

Temporary full expensing

The corporate collective investment vehicle regime

Income tax: can section 177EA of the Income Tax Assessment Act 1936 apply to a 'dividend washing' scheme of the type described in this Taxation Determination?

Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?

Income tax: functional currency - when is an amount not in the 'applicable functional currency'?

Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986 ?