ITAA 1936 s 95

Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if, pursuant to a valid exercise of a power contained within the trust's constituent document, the terms of the trust are changed?

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: when will a dividend equivalent payment, made by a trustee under an employee share scheme that delivers ESS interests taxed by Subdivision 83A-B or 83A-C of the Income Tax Assessment Act 1997 be assessable as remuneration under section 6-5?

Income tax: deductibility of interest expenses incurred by trustees on funds borrowed in connection with the payment of distributions to beneficiaries

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

Taxation of capital gains of a trust

Division 7A: trust entitlements

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

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

Trustee: assessability of foreign investment fund income - subsection 99A(4A)

Fixed trust - foreign resident beneficiary - capital gain disregarded when CGT event for fixed trust estate happens prior to 21 March 2005

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

Income Tax: whether trust distributions can be assessed under section 6-5 of the ITAA 1997