Legislation

ITAA 1936 s 115-215 as it was before the amendments, that considered whether a beneficiary had assessable income under subsection 98A(1)

ATO documents that consider ITAA 1936 s 115-215 as it was before the amendments, that considered whether a beneficiary had assessable income under subsection 98A(1)

1 document

TD 2022/12currentTD · 2022

Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust, or trustee for that trust, is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997?