ITAA 1997 s 104-10(2)(b)

Income tax: capital gains: meaning of the words 'the beneficiaries and terms of both trusts are the same' in paragraphs 104-55(5)(b) and 104-60(5)(b) of the Income Tax Assessment Act 1997

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

Capital Gains Tax: application of CGT event E2 - discretionary trust transfers assets to another discretionary trust