ITAA 1936 s 99B

Uncommercial offshore superannuation trusts

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

Section 99B of the Income Tax Assessment Act 1936 - ATO compliance approach

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?

Individual Retirement Accounts and Foreign Investment Fund measures