Loading…
Loading…
Legislation
ATO documents that consider ITAA 1936 s 2F
5 documents
Attribution Managed Investment Trusts: choice to treat separate classes as separate AMITs
Escalation of issues concerning fixed entitlements to a share of the income or capital of a trust
Income tax: scrip for scrip roll-over: acquisition of shares in Novion Limited by Federation Limited and acquisition of units in Novion Trust by Federation Centres Trust No. 1
Franking of dividends: holding period rule and related payments rule - trustee of a trust - interest in corpus
Income tax: capital gains: small business concessions: is the rollover of an eligible termination payment from a discretionary trust to a superannuation fund, in relation to an employee who is also a beneficiary of the trust, a 'distribution of income or capital' under subsection 152-55(3) of the Income Tax Assessment Act 1997 for the purposes of the controlling individual test?