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Legislation
ATO documents that consider ITAA 1936 s 102R
12 documents
Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts
Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust
Income tax: redemption of units: LinQ Resources Fund
Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Australian Wine Fund
QANTM Group - equity participation scheme for principals
Capital gains tax: scrip for scrip rollover - unit in a public trading trust exchanged for a share in a company
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
Income tax: registered agricultural managed investment schemes
Group company loss transfers: two companies wholly-owned by a corporate unit trust
Capital gains tax: CGT discount - public trading trust