Aggregated turnover

Enterprise Tax Plan: small business company tax rate change: compliance and administrative approaches for the 2015-16, 2016-17 and 2017-18 income years

Income tax: aggregated turnover - calculating the annual turnover of a connected entity or affiliate with a different accounting period to you

Income tax: aggregated turnover - application of the 'connected with' concept to corporate limited partnerships

Income tax: aggregated turnover - application of the public entity exception to the indirect control test

Income tax: aggregated turnover - application of the 'connected with' concept to partnerships, foreign hybrids and non-entity joint ventures

Income tax: aggregated turnover and connected entities - Commissioner's discretion that an entity does not 'control' another entity