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Legislation
ATO documents that consider ITAA 1997 s 102-5
67 documents
Superannuation reform: transitional CGT relief for complying superannuation funds and pooled superannuation trusts
Income tax: are the costs of subscriptions to share market information services and investment journals deductible under section 8-1 of the Income Tax Assessment Act 1997?
Compendium
Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?
Compendium
Income tax: payments received under the National Redress Scheme for Institutional Child Sexual Abuse Act 2018
Income tax: employee remuneration trusts
Income tax: capital gains: compensation receipts - Indigenous Wages and Savings Reparations Process
Income tax: capital gains: amendment of trust constitution: ConnectEast Investment Trust
Income tax: distributions from the sale of land held by the Underbank Country Club Incorporated (in liquidation)
Income tax: capital gains tax: exchange of units in Villa World Trust for ordinary shares in Villa World Limited
Income tax: GDI Property Group - creating a new stapled security
Income tax: scrip for scrip: exchange of shares in Envestra for APA stapled securities
Income tax: scrip for scrip roll-over: exchange of units in several trusts for units in the Aventus Retail Property Fund
Income tax: Restructure of AusNet Services
Income tax: scrip for scrip roll-over: acquisition of units in Folkestone Social Infrastructure Trust by Folkestone Education Trust
Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes
Income tax: scrip for scrip roll-over: acquisition of Capital International Global Equities Fund units by Capital International World Equity
Income tax: scrip for scrip roll-over: acquisition of Capital International Global Equities Fund (Hedged) units by Capital International World Equity (Hedged)
Income tax: scrip for scrip roll-over: restructure of Campaign Monitor Holdings Pty Limited