ITAA 1936 s 99B(1)

Income tax: Ardent Leisure Group (ALG) Capital Reallocation

Assessability of payment of accumulated foreign-source income of a non resident trust to a resident taxpayer

Assessability of lump sum payment received by resident beneficiary of a non-resident trust from foreign life assurance policy held by the trust

Section 99B: receipt of trust income not previously subject to tax

Application of section 99B of the Income Tax Assessment Act 1936 when accumulated foreign source income is paid to an Australian resident beneficiary who was a non-resident when the trustee derived the income

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 ?

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?

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?

Income tax: employee remuneration trusts

Operation of section 99B: trust income included in the assessable income of the beneficiary by section 97 but not declared in the beneficiary's income tax return

Operation of section 99B: FIF income included in the beneficiary's assessable income by section 529 but not declared in the beneficiary's income tax return

Individual Retirement Accounts and Foreign Investment Fund measures