ITAA 1936 s 97

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

The corporate collective investment vehicle regime

Income tax: capital gains: small business concessions: is the part of a payment which is a small business 50% reduction amount a non-assessable part under CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 ?

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

Income tax: registered agricultural managed investment schemes

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

Income tax: employee remuneration trusts

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

Taxation of capital gains of a trust

Approach to certain trust issues involving Division 6 of Part III of the Income Tax Assessment Act 1936 pending resolution of the Bamford litigation

Income tax: Division 16 - applicability of averaging provisions to beneficiaries of trust estates carrying on a business of primary production

Assessability of distribution of interest income received by resident beneficiary of deceased estate from Canada

Capital gains tax: CGT event E7- consequences for trustee and beneficiary - anti-overlap rule

Foreign Tax Credit: Distribution from New Zealand unit trust

Operation of section 99B: trust income included in the assessable income of the beneficiary by section 97 but not declared in the beneficiary's income tax return

Trust income: disclaimer of an entitlement to trust income

Foreign income tax offset: distribution from New Zealand unit trust

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