ITAA 1936 s 6 of Part III

Attribution Managed Investment Trusts: annual cost base adjustments for units in an AMIT and associated transitional rules

Attribution Managed Investment Trusts: withholding in respect of 'fund payments'

Base rate entities and base rate entity passive income

The corporate collective investment vehicle regime

Compendium

Application of General Anti-Avoidance Rules

Approach to cases involving Division 6 (trust income) of the Income Tax Assessment Act 1936

Change of trustee

Income tax: is the income of a property syndicate taxable as net income of a trust estate under Division 6 of Part III of the Income Tax Assessment Act 1936 where the syndicate is a registered managed investment scheme under the Corporations Act 2001 and the responsible entity holds the income producing property of the syndicate for scheme members as scheme property?

Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?

Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?

Compendium

Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration

Compendium

Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust, or trustee for that trust, is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997?

Compendium

Income tax: hybrid mismatch rules - application of certain aspects of the 'liable entity' and 'hybrid payer' definitions

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests

Compendium