Taxation Ruling TR 2002/21 Income tax: Pay As You Go (PAYG) Withholding from salary, wages, commissions, bonuses or allowances paid to office holders

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Taxation Ruling TR 2002/20 Income tax: Thin Capitalisation – Definition of assets and liabilities for the purposes of Division 820.

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Taxation Ruling TR 2002/19 Income tax: licence arrangements for intellectual property – Division 40 – tax avoidance schemes

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Taxation Ruling TR 2002/18 Income tax: home loan unit trust arrangement

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Taxation Ruling TR 2002/17 Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds

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Taxation Ruling TR 2002/16 Income tax: the taxation consequences for taxpayers issuing certain stapled securities

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Taxation Ruling TR 2002/15 Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes

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Taxation Ruling TR 2002/14 Income tax: taxation of retirement village operators

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Taxation Ruling TR 2002/13 Income tax: Australian films – Division 10B – tax avoidance schemes

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Taxation Ruling TR 2002/10 Income tax: capital gains tax: asset register

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Taxation Ruling TR 2002/9 Income tax: withholding from payments where recipient does not quote ABN

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Taxation Ruling TR 2002/8 Income tax: assessability of payments received from strike funds

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Taxation Ruling TR 2002/7 Income tax: deductibility of payments to strike funds

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Taxation Ruling TR 2002/5 Income tax: Permanent establishment – What is ‘a place at or through which [a] person carries on any business’ in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?

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Taxation Ruling TR 2002/4 Income tax: taxation implications of the Century Yuasa Batteries decision

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Taxation Ruling TR 2002/3 Income tax: whether the holding of pre-emptive rights, call options and put options constitute a contingent entitlement to acquire for controlled foreign company (CFC) purposes

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Taxation Ruling TR 2002/2 Income tax: meaning of “Arm’s Length” for the purpose of subsection 47A(7) of the Income Tax Assessment Act 1936 (ITAA 1936) dividend deeming provisions

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