Other

Income tax: On-market share buy-backs - application of section 45B

Part IVA and disposal of trading stock where an election is made

Infrastructure borrowings: Direct infrastructure borrowings - anti-avoidance - deferral of deduction for payment to associate

Infrastructure borrowings: Direct infrastructure borrowing - anti-avoidance - certain recouped expenditure

Reduction in a shareholder's equity interest by the way of share buy-back: section 45B does not apply

Excess deductions for mining expenditure - another taxpayer obtains tax benefit because of deductions available to a company

Excess deductions for mining expenditure - income injected into company because of available deductions

Proposed share capital reduction by a property developer

Streaming of franking credits: distribution to only one class of shareholder

Franking Credits: CGT roll-over relief and its interaction with the date of acquisition for imputation purposes - qualified person - family trust election

Convertible Debentures and Tainted Share Capital Accounts

Last-in first-out rule: meaning of related securities

Holding period rule

Entitlements to franking credits in an employee remuneration arrangement: Commissioner's discretion

Alternative assessments

Application of the promoter penalty laws

Income tax: do the principles set out in Taxation Ruling TR 98/22 apply to line of credit facilities?

Income tax: Is a taxpayer entitled to an income tax deduction for any part of the marketing fee paid in respect of the internet marketing expenses scheme described in Taxpayer Alert 2002/1?

Income tax: does Division 240 of the Income Tax Assessment Act 1997 ('the Act') apply to a hire purchase agreement if there is a notional buyer but no notional seller that is a party to that agreement?

Income tax: is the addition of a nominal amount to the price of hired goods sufficient to satisfy the requirement in subparagraph (a)(ii) of the definition of 'hire purchase agreement' in subsection 995-1(1) of the Income Tax Assessment Act 1997 ('the Act') and so bring the hiring arrangement within the treatment under Division 240?