ITAA 1936 s 273

Managed Investment Trusts: the non-arm's length income rule in sections 275-605, 275-610 and 275-615 of the Income Tax Assessment Act 1997

Fixed entitlements and fixed trusts

Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

Distribution to Superannuation Fund from Interposed Fixed Trust This Taxpayer Alert describes an arrangement where a taxpayer establishes a fixed trust to distribute business profits to the taxpayer's superannuation fund. This is done in an attempt to access the concessional tax rate of 15% on the distribution and at the same time avoid the age based deduction limits and superannuation surcharge.

Income tax: tax consequences of investing in Calliva SuperAccess Property Notes and entering into the Lease Agreement

Income tax: tax consequences of investing in Calliva SuperAccess Property Notes and entering into the Lease - 1 July 2007 to 30 June 2008

Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income

Part IX taxation of superannuation entities: Special income of superannuation funds

Part IX taxation of superannuation entities - Special Income

Part IX taxation of superannuation entities: distribution from a related fixed trust to a self managed superannuation fund

Part IX taxation of superannuation entities - distributions from a related unit trust

Income Tax: non-arm's length income - related party non-commercial limited recourse borrowing arrangement to acquire listed shares

Income Tax: non-arm's length income - related party non-commercial limited recourse borrowing arrangement to acquire real property