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Legislation
ATO documents that consider ITAA 1936 s 98(1)
9 documents
Income tax: where a trustee is assessed under subsection 98(1) of the Income Tax Assessment Act 1936, in respect of a resident individual beneficiary under a legal disability, is the imputation rebate on dividends allowed in both the trustee's assessment and the individual's assessment?
Income tax: withholding from payments where recipient does not quote ABN
Income tax: matters relating to strata title bodies constituted under strata title legislation
Assessment of minor beneficiary's share of the net trust income
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
Income tax: where a trustee is assessed under sub-section 98(1) of the Income Tax Assessment Act 1936 (ITAA) and the income of the trust includes prescribed payments, are both the resident beneficiary of the trust who is under a legal disability, as well as the trustee, entitled to Prescribed Payments System (PPS) credits?
Income tax: where a trustee is assessed under subsection 98(1) of the Income Tax Assessment Act 1936, in respect of a resident individual beneficiary under a legal disability, is the imputation credit on dividends allowed in both the trustee's assessment and the individual's assessment ?
Income tax: where a trustee is assessed under subsection 98(1) of the Income Tax Assessment Act 1936 and the income of the trust includes prescribed payments, are both the resident beneficiary of the trust who is under a legal disability, as well as the trustee, entitled to prescribed payments system (PPS) credits?