ITAA 1936 s 6C of Part III

Managed Investment Trusts: the non-arm's length income rule in sections 275-605, 275-610 and 275-615 of the Income Tax Assessment Act 1997

Non-concessional MIT income

The corporate collective investment vehicle regime

Compendium

Income tax: capital gains: amendment of trust constitution: ConnectEast Holding Trust

Income tax: exchange of units in Connell Wagner Holdings Trust for shares in Connell International Group Limited

Income tax: demerger of Macquarie Atlas Roads International Limited by Intoll International Limited

Income tax: demerger of Macquarie Atlas Roads Limited by Intoll Trust (II)

Income tax: redemption of units: LinQ Resources Fund

Income tax: scrip for scrip: restructure of the Strathearn Group

Income tax: Sydney Airport Trust 2 - interposing a new head company

Income tax: scrip for scrip roll-over: acquisition of Diversified Utility and Energy Trust No. 3 by Diversified Utility and Energy Trust No. 2

Income tax: exchange of shares in DUET Management Company 1 Limited for shares in DUET Company Limited

Income tax: exchange of units in Diversified Utility and Energy Trust No. 1 for shares in DUET Company Limited

Income tax: CFS Retail Property Trust Group stapled security - units in CFS Retail Property Trust 2 replaced by shares in CFX Co Limited

Income tax: Westfield Retail Trust: Merger with Westfield Group's Australian/New Zealand business

Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust

Income tax: scrip for scrip roll-over: acquisition of units in Federation Centres Trust No. 2 and Federation Centres Trust No. 3 by Federation Centres Trust No. 1

Income tax: Restructure of AusNet Services

Income tax: scrip for scrip roll-over: acquisition of units in Folkestone Social Infrastructure Trust by Folkestone Education Trust