Draft Taxation Ruling TR 2009/D8 Income tax: Division 7A loans: trust entitlements

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Draft Taxation Ruling TR 2009/D6 Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions in relation to costs that may become debt deductions, for example, interest and guarantee fees

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Draft Taxation Ruling TR 2009/D5 Income tax: capital gains: when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a Scheme of Arrangement

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Draft Taxation Ruling TR 2009/D4 Income tax, Pay As You Go Withholding and fringe benefits tax: tax consequences on the issue, holding and redemption of bonus units as part of an employee benefits trust arrangement

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Draft Taxation Ruling TR 2009/D3

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Draft Taxation Ruling TR 2009/D2 Income tax: trading stock – treatment of discounts, rebates and other trade incentives offered by sellers to buyers

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Draft Taxation Ruling TR 2009/D1 Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities

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