TAA 1953 s IVAAA

Income tax: the cost basis of valuing trading stock for taxpayers in the retail and wholesale industries

Income tax: the interaction of deemed ownership under Division 240 of the Income Tax Assessment Act 1997 with the 'holding' rules in Division 40

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 joining time occurs in a financial reporting period of the joining entity beginning on or after 1 January 2005

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Income tax: capital gains: meaning of the words 'the beneficiaries and terms of both trusts are the same' in paragraphs 104-55(5)(b) and 104-60(5)(b) of the Income Tax Assessment Act 1997

Income tax: the scope of, and nature of payments falling within, section 129 of the Income Tax Assessment Act 1936

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions

Income tax: Listed investment companies

Income tax: Pay As You Go - withholding from payments to employees

Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries

Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements

Income tax and fringe benefits tax: charities

Income tax: companies controlled by exempt entities

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936

Income tax: deductibility of personal superannuation contributions

Income tax: thin capitalisation - the arm's length debt test

Income tax: consolidation: membership: where a consolidatable group exists at the beginning of the day specified by the head company in its choice to consolidate, when does the consolidated group come into existence?

Income tax: consolidation: capital gains: is the period of ownership of an asset by a subsidiary member who brings it into the consolidated group taken into account in determining whether the head company has continuously owned the asset for the purposes of the small business 15 year exemption in Subdivision 152-B of the Income Tax Assessment Act 1997 ?

Income tax: consolidation: capital gains: which entity acquires a CGT asset, and when, if a contract to acquire the asset is entered into by an entity before it joins a consolidated group as a subsidiary member and the contract settles after joining?