ITAA 1997 s 995-1(1)

Goods and services tax: general law partnerships

Goods and services tax: tax law partnerships and co-owners of property

Goods and services tax: partitioning of land

Goods and services tax: development lease arrangements with government agencies

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

Base rate entities and base rate entity passive income

Compendium

Non-concessional MIT income

Non-arm's length income - expenditure incurred under a non-arm's length arrangement

Temporary full expensing

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

Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable

Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953

Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements

Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements

Administrative penalties: voluntary disclosures

Fixed entitlements and fixed trusts

Electric vehicle home charging rate - calculating electricity costs when a vehicle is charged at an employee's or individual's home

Global and domestic minimum tax lodgment obligations - transitional approach