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Legislation
ATO documents that consider ITAA 1936 s 6C of Part III
33 documents
Income tax: AMP Capital Community Infrastructure Fund - capital reallocation
Income tax: AMP Capital Infrastructure Equity Fund - creating a new stapled security
Income tax: PRP Investment Trust: redemption of units
Income tax: scrip for scrip roll-over: acquisition of Centuria Metropolitan REIT No. 2 by Centuria Metropolitan REIT No. 1
Income tax: Restructure of PRP Investment Trust
Income tax: IFM Infrastructure Funds - Restructure
URB Investments Limited - partial scrip for scrip roll-over
Re-characterisation of income from trading businesses
Entity specific matters: trusts- whether a Managed Investment Scheme is a Unit Trust for the purposes of Division 6C of Part III of the Income Tax Assessment Act 1936
Non-concessional MIT income
The corporate collective investment vehicle regime
Income tax: registered agricultural managed investment schemes
Unit trust: Whether Unit Trust is a Public Trading Trust