ITAA 1997 s 104-60(1)

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

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

Capital gains tax: application of CGT event E2 - unit trust transfers asset to a discretionary trust

Capital gains tax: application of CGT event E2 - transfer of assets between superannuation funds

Capital gains tax: application of CGT event E2 - discretionary trust transfers assets to another discretionary trust

Capital gains tax: CGT event E2 - settlor excluded from taking benefit