ITAA 1936 s 97(1)(a)

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?

Compendium

Income tax: employee remuneration trusts

Income tax: off-market share buy-back: Corporate Express Australia Limited

Income tax: Lion Nathan Limited - proposed acquisition by Kirin Holdings Company, Limited - Employee Share Acquisition Plan

Income tax: off-market share buy-back: Woolworths Limited

Income tax: off-market share buy-back: Perpetual Limited

Income tax: tax consequences of investing in ANZ Cobalt

Income tax: Macquarie NRAS Trust

Income tax: tax consequences of investing in the UBS Structured Option and Loan Facility

Lannock Strata Finance 2 Pty Ltd - Lot Owner Upfront Payment Agreement

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: employee remuneration trusts

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

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

The effect of indirectly receiving a franked distribution through trusts