ITAA 1936 s 273(7)

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.

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

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