ITAA 1936 s 98

The corporate collective investment vehicle regime

Change of trustee

Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust, or trustee for that trust, is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997?

Compendium

Income tax: scrip for scrip roll-over: acquisition of E*TRADE Australia Limited by ANZ Online Holdings Pty Limited

Income tax: scrip for scrip roll-over: acquisition of Anzon Australia Limited by ROC Oil Company Limited

Income tax: scrip for scrip: acquisition of Ingena Group Limited by UXC Professional Solutions Pty Limited

Income: Trustee of a Trust with a Non-Resident Beneficiary (Interest income)

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

Trust income: beneficial interest in trust property held for certain children - accumulated income

Trust income: beneficial interest in trust property held for children - applied income

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

The corporate collective investment vehicle regime

Taxation of capital gains of a trust

Franking tax offset - refund to trustee

Medical Expenses tax offset - trustee pays medical expenses

Liability to Medicare Levy - trustee of deceased estate

Income: Trustee of a Trust with a Non-Resident Beneficiary (Unfranked Dividends)

Income: Trustee of a Trust with a Non-Resident Beneficiary (Franked Dividends and Imputation Credits)