ITAA 1936 s 99A

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

Assessable income: tax exempt beneficiary and reimbursement agreement

Employee share scheme: whether payments by an employer company to a trustee to acquire shares to be later provided to employees result in the company deriving assessable income

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

The corporate collective investment vehicle regime

Income tax: when will a dividend equivalent payment, made by a trustee under an employee share scheme that delivers ESS interests taxed by Subdivision 83A-B or 83A-C of the Income Tax Assessment Act 1997 be assessable as remuneration under section 6-5?

Dividend equivalent payments made by a trustee under an employee share scheme

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

Taxation of capital gains of a trust

Trust with Nil net income - refund of imputation credits

Trust with Nil net income - refund of imputation credits.

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

Commissioner's discretion under subsection 99A(2) of the Income Tax Assessment Act 1936 - Receiver and manager appointed to unit trust

Capital gains tax: small business 50% reduction - trustee assessed under section 99A of the Income Tax Assessment Act 1936

Trustee: assessability of foreign investment fund income - subsection 99A(4A)