ITAA 1997 s 104-55(1)

Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court?

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?

Compendium

Income tax: Thinksmart Limited - delisting from ASX and shares converted into Depositary Interests

Income tax: Fermentum Pty Ltd - transfer of shares to custodian

Consolidation: CGT event E3 - restructure of membership interests supporting components of life insurance business

Capital gains tax: land vested in a statutory trustee for sale, CGT event A1 or CGT event E1?

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?

Capital Gains Tax: CGT event E1 - declaration of a trust over contractual rights

Capital Gains Tax: trust split - appointing a new trustee - CGT event E1