ITAA 1936 s 100(1)

Income tax: is a beneficiary under a legal disability (for example under 18 or mentally incapacitated) required to lodge a return where a distribution from one trust (other than a corporate or public trading trust) is the beneficiary's only source of income?

Assessment of minor beneficiary's share of the net trust income

Capital gains tax: CGT discount - discount capital gain distributed by corporate unit trust to unit holder