Core rules

Taxation of financial arrangements: identification of arrangement - facility agreement

Taxation of Financial Arrangements: financial arrangement - is a forward purchase contract 'cash settlable' under paragraph 230-45(2)(e) of the Income Tax Assessment Act 1997

Taxation of financial arrangements: identification of an arrangement - facility agreement - single arrangements

Taxation of financial arrangements: entitlement to a foreign income tax offset - foreign dividend derived by a beneficiary of a trust estate

Taxation of financial arrangements: interaction between Division 974 of the Income Tax Assessment Act 1997 (ITAA 1997) and the definition of a financial arrangement (equity interest or right or obligation in relation to an equity interest) in Division 230 of the ITAA 1997

Taxation of financial arrangements: application of subsection 230-15(5) of the Income Tax Assessment Act 1997 to a dividend on a debt interest

Taxation of financial arrangements: timing of deductions under subsection 230-15(4A) of the Income Tax Assessment Act 1997

Income tax: where an equity interest is a financial arrangement which satisfies both subsections 230-45(1) and 230-50(1) of the Income Tax Assessment Act 1997, which provision applies?

Income tax: is an amount that is a cost in relation to a debt interest covered by paragraph 820-40(1)(a) of the Income Tax Assessment Act 1997 (ITAA 1997) deductible under section 25-90 of the ITAA 1997 (or, alternatively, under subsection 230-15(3) of the ITAA 1997) where that amount is incurred in earning income that meets the requirements of both section 23AH of the Income Tax Assessment Act 1936 and section 768-5 of the ITAA 1997?

Income tax: the operation of subsection 230-55(4) of the Income Tax Assessment Act 1997 (ITAA 1997) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of the ITAA 1997.