Taxation Ruling TR 2007/13 Income tax: application of the transferor trust and controlled foreign company measures where property or services are transferred to a non-resident company in which a non-resident trustee has a direct or indirect ownership interest

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Taxation Ruling TR 2007/11 Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment

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Taxation Ruling TR 2007/9 Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant

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Taxation Ruling TR 2007/10 Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions

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Taxation Ruling TR 2007/7 Income tax: consolidation: errors in tax cost setting amounts of reset cost base assets

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Taxation Ruling TR 2007/6 Income tax: non-commercial business losses: Commissioner discretion

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Taxation Ruling TR 2007/5 Income tax: functional currency – when is an amount not in the ‘applicable functional currency’?

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Taxation Ruling TR 2007/2 Income tax: application of the same business test to consolidated and MEC groups – principally, the interaction between section 165-210 and section 701-1 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2007/1 Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

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