ITAA 1936 s 99B(2)

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

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

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: 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?

Individual Retirement Accounts and Foreign Investment Fund measures