ITAA 1997 s 995-1

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

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

Income tax: indemnification of royalty withholding tax

Income tax: branch funding for multinational banks

Income tax: withholding on payments to foreign residents for works and related activities

Income tax: sale and leasebacks

Income tax: royalty withholding tax and the assignment of copyright

Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions in relation to costs that may become debt deductions, for example, interest and guarantee fees

Income tax: objections against income tax assessments

Income tax: deductibility under subsection 295-465(1) of the Income Tax Assessment Act 1997 of premiums paid by a complying superannuation fund for an insurance policy providing Total and Permanent Disability cover in respect of its members

Income tax: special conditions for various entities whose ordinary and statutory income is exempt

Income tax: income tax matters relating to bodies corporate constituted under strata title legislation

Income tax: residency tests for individuals

Goods and services tax: application of subsection 11-15(5) of the A New Tax System (Goods and Services Tax) Act 1999 to acquisitions relating to the provision of accounts by Australian authorised deposit taking institutions

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

Remission of penalty for failure to withhold as required by Division 12 in Schedule 1 to the Taxation Administration Act 1953

Gathering and use of information from foreign agencies or sources in relation to goods and services tax, wine tax and luxury car tax administration

Income tax: where there is no excess debt under Division 820 of the Income Tax Assessment Act 1997 can the transfer pricing provisions apply to adjust the pricing of costs that may become debt deductions, for example, interest and guarantee fees?

Income tax: 1. are live pearl oysters (Pinctada maxima) used in a business of pearl culture, trading stock for the purposes of Income Tax Assessment Act 1936? 2. What is the value to be allocated to live pearl oysters used in a business of pearl culture pursuant to section 32?