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Legislation
ATO documents that consider ITAA 1936 s 6 of Part III
103 documents
Income tax: deductibility of interest in relation to investment in Macquarie Flexi 100 Trust June 2010 Offer (Class H to P Units) - limited recourse borrowings
Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust offered under the PDS dated 13 September 2010 and issued on or before 30 June 2011 - limited recourse borrowings
Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust offered under the PDS dated 13 September 2010 and issued on or before 30 June 2011 - full recourse borrowings
Income tax: tax consequences of investment in units in the Westpac Enhance Trust issued on or before 30 June 2014 - limited recourse borrowings
Income tax: tax consequences of investment in units in the Westpac Enhance Trust issued on or before 30 June 2014 - full recourse borrowings
Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2016
Income tax: deductibility of interest in relation to investment in a Property Investor Trust
Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2018 - Flexi Professional
Income tax: tax consequences for a Nominee Investor in the Australian Securities Property Fund
Income tax: deductibility of interest in relation to investment in units in the Macquarie Flexi 100 Trust issued on or before 30 June 2020
Income tax: deductibility of interest in relation to an investment in a Chan & Naylor Property Investor Trust
Income tax: taxation consequences for a Nominee Investor in the Australian Securities Property Fund
Capital gains tax: foreign source income made by a resident trust
Capital gains tax: testamentary trust - trustee can choose to be assessed on capital gains
Capital Gains Tax: foreign source capital gains made by a resident trust for CGT purposes
Capital gains tax: Australian source capital gains made by a resident trust for CGT purposes
Application of section 99B of the Income Tax Assessment Act 1936 when accumulated foreign source income is paid to an Australian resident beneficiary who was a non-resident when the trustee derived the income
Base rate entities and base rate entity passive income
The corporate collective investment vehicle regime
Income tax - liability of a legal personal representative of a deceased person