ITAA 1936 s 99B(1)

Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes?

Compendium

Income tax: where an amount included in a beneficiary's assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss ('capital loss offset') or access the CGT discount in relation to the amount?

Compendium

Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration

Compendium

Compendium

Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936

Income tax: employee remuneration trusts

Compendium

Income tax: Orchard Industrial Property Fund Restructure: Orchard Management Limited and Orchard Industrial Property Fund stapling arrangement

Income tax: capital gains tax: Westfield Group - creating a new stapled security

Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Australia Wholesale Fund

Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro DPF Holding Trust

Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Retail Group

Income tax: Return of capital: Centro Properties Group

Income tax: GDI Property Group - creating a new stapled security

Income tax: CFS Retail Property Trust Group stapled security - units in CFS Retail Property Trust 2 replaced by shares in CFX Co Limited

Income tax: Westfield Retail Trust: Merger with Westfield Group's Australian/New Zealand business

Income tax: Westfield Group - Restructure and Merger with the Westfield Retail Trust