ITAA 1936 s 95(1)

Income tax: Mantra Group Limited - Scheme of Arrangement and payment of Special Dividend

Income tax: Metcash Limited - Off-market share buy-back

Income tax: Insurance Australia Group Limited - Distribution and Share Consolidation

Income tax: Rio Tinto Limited - off-market share buy-back

Income tax: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back

Pinewood Community Financial Services Limited - off-market share buy-back

Caltex Australia Limited - off-market share buy-back

Woolworths Group Limited - off-market share buy-back

Income tax: BHP Group Limited - off-market share buy-back

McMillan Shakespeare Limited - off-market share buy-back

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

Capital gains tax: CGT discount - discount capital gain distributed by public trading trust to unit holder

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

Managed Investment Trust: withholding rate under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953

Capital gains tax - direct small business participation percentage in a trust - meaning of 'distributions of income' and capital

Income tax: capital gains: for the purposes of paragraph 115-228(1)(a) of the Income Tax Assessment Act 1997 can a beneficiary of a trust estate be reasonably expected to receive a share of the net financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year?

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?

Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?

Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes ?