TAA 1953 s IVAAA

Income tax: whether the holding of pre-emptive rights, call options and put options constitute a contingent entitlement to acquire for controlled foreign company (CFC) purposes

Income tax: taxation implications of the Century Yuasa Batteries decision

Income tax: deductibility of payments to strike funds

Income tax: assessability of payments received from strike funds

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

Income tax: deductions that relate to personal services income

Income tax: employment termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of'

Income tax: Life insurance companies: the actuarial determination of fees and charges

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

Income tax: deductibility of protective items

Income tax: the royalty withholding tax implications of ship chartering arrangements

Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership.

Income tax: boat hire arrangements

Income tax: attribution of personal services income

Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend

Income tax: international transfer pricing - cost contribution arrangements

Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997

Income tax: whether the exclusion under subsection 721-15(2) of the Income Tax Assessment Act 1997 can extend to a participant in a licensed financial market or licensed clearing and settlement facility

Income tax: the meaning of an asset for the purposes of Part 3-90 of the Income Tax Assessment Act 1997

Income tax: consolidation: recognising and measuring the liabilities of a joining entity under subsection 705-70(1) of the Income Tax Assessment Act 1997 where the entity becomes a subsidiary member of a consolidated group in a financial reporting period of the entity not beginning on or after 1 January 2005