Attributable income

Classification of a Bermudan Exempted Limited Partnership for Australian income tax purposes

Foreign hybrid rules: treatment of foreign hybrid company as a partnership

Controlled Foreign Companies: cost base of assets owned by the CFC when it first becomes an eligible CFC

Disposal of Goodwill: tainted asset

Foreign Hybrid Company: UK limited liability partnership

Foreign Hybrid Limited Partnership: UK limited liability partnership

Classification of a United Kingdom limited partnership for Australian income tax purposes

Controlled Foreign Companies: attribution of foreign income to Australian entity with de facto control of foreign entity - no direct or indirect attribution interest in that entity

Classification of a Korean Hapja Hoesa for Australian income tax purposes

Foreign hybrid company: US limited liability company

US Limited Partnership: whether it is a company for the purposes of Article 10 of the US Convention

Functional currency: translation requirements for a depreciating asset where an entity withdraws its 'applicable functional currency' choice

Making default assessments of taxable income in respect of attributable income

Income tax: does section 103-20 of the Income Tax Assessment Act 1997 apply in determining the capital gain or loss content of attributable income of a controlled foreign company?

Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'?