Taxation Ruling TR 92/18 Income tax: bad debts

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Taxation Ruling TR 92/15 Income tax and fringe benefits tax: the difference between an allowance and a reimbursement

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Taxation Ruling TR 92/12 Income tax: notional averaging of net capital gains or of abnormal income to calculate the rate of tax payable on taxable income

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Taxation Ruling TR 92/11 Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances

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Taxation Ruling TR 92/7 Income tax: Life Assurance Companies – Total Income

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Taxation Ruling TR 92/6 Income tax: whether a non-resident convertible noteholder is a foreign controller for thin capitalisation purposes.

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Taxation Ruling TR 92/5 Income tax: gold loans and forward sales agreements

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Taxation Ruling TR 92/4 Income tax: whether losses on isolated transactions are deductible

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Taxation Ruling TR 92/3 Income tax: whether profits on isolated transactions are income

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Taxation Ruling TR 92/2 Income tax: scientific research – the application of section 73A

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