ITAA 1936 s 102M

Non-concessional MIT income

Compendium

Income tax: will the exemption in section 102NA of the Income Tax Assessment Act 1936 continue to apply to a unit trust that has become the interposed trust of a stapled group pursuant to Subdivision 124-Q of the Income Tax Assessment Act 1997 if the trustee of the unit trust later gains control (or the ability to control), either directly or indirectly, of operations of an entity that are in respect of a trading business within the meaning of section 102M of the Income Tax Assessment Act 1936 ?

Compendium

Income tax: redemption of units: LinQ Resources Fund

Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Chicken Income Fund

Income tax: AMP Capital Community Infrastructure Fund - capital reallocation

Exemption from income tax: Whether a Resident Unit Trust is a Trading Trust

Trading trust: Trading Business - Eligible Investment Business

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

Is a non stock membership interest an investment in a 'similar financial instrument' when applying the 'eligible investment business' test in the Public Trading Trust rules?

Equity Mortgage Agreements: Division 6C of the Income Tax Assessment Act 1936

Unit trust investing in land for the purpose, or primarily for the purpose of rent

Eligible investment business: loan - Division 6C of the Income Tax Assessment Act 1936

Non-concessional MIT income

Income tax: will the exemption in section 102NA of the Income Tax Assessment Act 1936 continue to apply to a unit trust that has become the interposed trust of a stapled group pursuant to Subdivision 124-Q of the Income Tax Assessment Act 1997 if the trustee of the unit trust later gains control (or the ability to control), either directly or indirectly, of operations of an entity that are in respect of a trading business within the meaning of section 102M of the Income Tax Assessment Act 1936 ?

Income tax: registered agricultural managed investment schemes