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  • Special section assessments

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Consolidation assessment – section 219 Income Tax Assessment Act 1936 (ITAA 1936)

    99060

    Control of non-resident’s money – section 255 ITAA 1936

    99070

    Film and video tape royalties – section 136A ITAA 1936, derived by non-residents

    99030

    Insurance and re-insurance with a non-resident – sections 144 and 148 ITAA 1936

    99050

    Interest on bearer debentures

    99010

    Non-resident insurance company – section 143 ITAA 1936

    99040

    Overseas ships freight – section 129 ITAA 1936

    99020

    Last modified: 09 Mar 2007QC 18211