ITAA 1936 s IX

Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?

Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

Income tax: companies controlled by exempt entities

Income tax: determination of funded portion of a defined benefit pension

Foreign Investment Funds - Reduction of disposal consideration where amounts were previously attributed

Income Tax: tax treatment of losses realised by a complying SMSF on disposal of shares

Income tax: complying superannuation fund: deduction for future liability to pay death benefits- section 295-470 of the Income Tax Assessment Act 1997

Income tax: will a trust split arrangement of the type described in this draft Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?

Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

Income tax: companies controlled by exempt entities

Income tax: in what circumstances is an asset of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997?

Part IX Taxation of superannuation entities - all members are non-resident

Part IX taxation of superannuation entities - Failure to elect to become a regulated fund.

Restructure/resettlement of superannuation fund (from statute to deed based) - new eligible entity

Restructure/resettlement of superannuation fund (from statute to deed based) - application of CGT Event A1

Restructure/resettlement of superannuation fund (from statute to deed based) - application of CGT Event E1

Restructure/resettlement of superannuation fund (from statute to deed based) - application of CGT Event E2

Restructure/resettlement of superannuation fund (from statute to deed based) - application of section 26BB

Restructure/resettlement of superannuation fund (from statute to deed based) - transfer of security to new trustee