ITAA 1936 s 36A(2)

Income tax: can subsection 36A(2) of the Income Tax Assessment Act 1936 apply if partners of a partnership that own trading assets transfer the assets to a trustee of a unit trust in which one former partner holds at least 25% of the units?

Income tax: can subsection 36A(2) of the Income Tax Assessment Act 1936 apply if partners of a partnership who own trading assets transfer the assets to a trustee of a unit trust in which one former partner holds at least 25% of the units?

Income tax: can subsection 36A(2) of the Income Tax Assessment Act 1936 apply to ascribe a value, other than market value, on the transfer to a discretionary trust of trading stock, standing or growing crops, crop stools or trees which have been planted and tended for the purpose of sale?

Withdrawal - Can subsection 36A(2) of the Income Tax Assessment Act 1936 apply to ascribe a value, other than market value, on the transfer to a discretionary trust of trading stock, standing or growing crops, crop stools or trees which have been planted and tended for the purpose of sale?

Income tax: income from the sale of tobacco leaf