ITAA 1936 s 6C

Unit trust investing in land for the purpose, or primarily for the purpose of rent

Eligible investment business: loan - Division 6C of the Income Tax Assessment Act 1936

Eligible investment business: 'other security' - Division 6C of the Income Tax Assessment Act 1936

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

Trading trust: meaning of 'control' and 'affairs or operations' of another person

The corporate collective investment vehicle regime

Income tax: when can a 'public unit trust' carry out sub-underwriting of share issues and still carry on a business wholly consisting of 'eligible investment business', for the purposes of Division 6C of the Income Tax Assessment Act 1936?

Income tax: debt and equity interests: when is a public unit trust in a stapled group a connected entity of a company for the purposes of paragraph 974-80(1)(b) of the Income Tax Assessment Act 1997

Application of Division 6C: Public trading trust - unit trust

Consolidation: tax sharing agreement - the head company's due time for a group liability following an amended assessment