ITAA 1936 s 529

Individual Retirement Accounts and Foreign Investment Fund measures

Employee share options: assessability of an unrealised gain by an Australian resident taxpayer from share options granted to the taxpayer when they were working in the UK

Operation of section 99B: FIF income included in the beneficiary's assessable income by section 529 but not declared in the beneficiary's income tax return

Foreign Investment Fund exemption and foreign hybrid