ITAA 1997 s 995-1

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

Pay as you go instalment income and foreign exchange realisation gains and losses

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

Provision of advice and guidance by the ATO

Insolvency - collection, recovery and enforcement issues for entities under external administration

Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts

Credit interest

Remission of administrative penalties relating to schemes imposed by subsection 284-145(1) of Schedule 1 to the Taxation Administration Act 1953

The registration of entities

How to calculate input tax credits and bad debt adjustments when a dividend is paid to creditors

Administration of the false or misleading statement penalty - where there is no shortfall amount

Administration of the false or misleading statement penalty - where there is a shortfall amount

Application of the promoter penalty laws

Income tax : Are payments made to an individual under the age of 18 (eighteen ) who has not quoted an Australian Business Number (ABN ) subject to Pay As You Go withholding ?

Income tax : Are payments made by members of a body corporate in respect of that membership subject to Pay As You Go withholding ?

Income tax: consolidation: subsidiary in liquidation: are unsatisfied debts of a subsidiary at the time of deregistration, being debts owed to creditors outside of the consolidated group, accounting liabilities for the purposes of subsection 711-45(1) of the Income Tax Assessment Act 1997?

Income tax: is any part of an amount, which is otherwise deductible as a transport expense for travel between workplaces (one of which is a business), attributable to the relevant business activity under subsection 35-10(2) of the Income Tax Assessment Act 1997?

Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?

Income tax: are bees kept for use in a honey production business trading stock as defined in section 70-10 of the Income Tax Assessment Act 1997?

Income tax: does the business profits article (Article 7) of Australia's tax treaties apply to Australian sourced business profits of a foreign limited partnership (LP) where the LP is treated as fiscally transparent in a country with which Australia has entered into a tax treaty (tax treaty country) and the partners in the LP are residents of that tax treaty country?