Taxation Ruling TR 2009/6 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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Taxation Ruling TR 2009/3 Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain dollar value convertible notes
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Taxation Ruling TR 2009/1 Petroleum resource rent tax: transfer of expenditure incurred in relation to a project that did not have a production licence to other taxable projects of the person or other group companies under sections 45A and 45B of the Petroleum Resource Rent Tax Assessment Act 1987 where the expenditure is taken to be incurred by the person under sections 48 and 48A of that Act
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