ITAA 1936 s 6E of Part III

Change of trustee

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 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

Spark Infrastructure Trust - acquisition, interim distribution and special distribution

Capital gains tax: trusts: calculation of beneficiary's net capital gain

Capital gains tax: foreign source income made by a resident trust

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

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