ITAA 1936 s 99

Income tax - liability of a legal personal representative of a deceased person

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

Capital gains tax: testamentary trust - trustee can choose to be assessed on capital gains

Income tax - liability of a legal personal representative of a deceased person

Taxation of capital gains of a trust

Trust with Nil net income - refund of imputation credits.

Franking tax offset - refund to trustee

Exercise of the Commissioner's discretion under subsection 99A(2) of the Income Tax Assessment Act 1936 - testamentary trusts