General anti-avoidance rules

Cash payment to shareholder: Application of section 45B

Proposed share capital reduction

Proposed share capital reduction

Selective capital reduction: application of section 45B

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

Return of Capital - section 45A does not apply

Return of Capital - section 45B applies

Section 177DA of the Income Tax Assessment Act 1936 : schemes that limit a taxable presence in Australia

Part IVA of the Income Tax Assessment Act 1936 and restructures of hybrid mismatch arrangements

Intangibles migration arrangements

Income tax: W.A. Blue Gum Project 2021

W.A. Blue Gum Project 2022

W.A. Blue Gum Project 2023

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions

Non-arm's length arrangements and schemes connected with the development, enhancement, maintenance, protection and exploitation of intangible assets

Interposition of a holding company to access company profits tax-free

Contrived property development arrangements between related parties that defer recognition of income and exploit tax losses

Income tax: Can Part IVA of the Income Tax Assessment Act 1936 (the '1936 Act') apply to a 'Capital Gains Tax reduction arrangement' of the type described in this Taxation Determination?

Income tax: what are the results for income tax purposes of entering into a profit washing arrangement as described in Taxpayer Alert TA 2005/1?

Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an employee savings plan as described in Taxpayer Alert TA 2008/13?