ITAA 1936 s 98A(1)

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?

Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust

Income tax: tax treatment of payments to members of the Australian Construction Industry Redundancy Trust

Capital Gains Tax: exemption for non-resident beneficiary of trust

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