Taxation Ruling TR 2014/9 Petroleum resource rent tax: what does ‘involved in or in connection with exploration for petroleum’ mean?

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Taxation Ruling TR 2014/8 Income tax: transfer pricing documentation and Subdivision 284-E

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Taxation Ruling TR 2014/7 Income tax: foreign currency hedging transactions – applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2014/6 Income tax: transfer pricing – the application of section 815-130 of the Income Tax Assessment Act 1997

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Taxation Ruling TR 2014/5 Income tax: matrimonial property proceedings and payments of money or transfers of property by a private company to a shareholder (or their associate)

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Taxation Ruling TR 2014/3 Income tax: satisfying the ‘carrying on a business at or through a permanent establishment’ requirement in section 23AH of the Income Tax Assessment Act 1936 where a company is taken to have a permanent establishment (PE) in relation to substantial equipment

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Taxation Ruling TR 2014/2 Income tax: the application of the ships and aircraft article of Australia’s tax treaties to taxable income derived under section 129 of the Income Tax Assessment Act 1936 by a non-resident shipowner or charterer

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Taxation Ruling TR 2014/1 Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services

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