ITAA 1936 s 95(1)

Income tax: where an amount included in a beneficiary's assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss ('capital loss offset') or access the CGT discount in relation to the amount?

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Income tax: Trust vesting - amending the vesting date and consequences of a trust vesting

Taxation of capital gains of a trust that has separate income and capital beneficiaries

Taxation of capital gains of a 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

Capital gains tax: non-resident trust - calculation of net income of trust estate

Deduction: tax losses - deceased taxpayer

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

Deductibility of superannuation contributions made for directors of a corporate trustee

Capital Gains Tax: small business concessions - control of discretionary trust income paid or applied

Superannuation: deductibility of superannuation contribution made to a director of a corporate trustee

Deductions and expenses: unpaid present entitlement and bad debt deduction