ITAA 1936 s 99B(2)(a)

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: 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

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