ITAA 1997 s 104-60(5)(b)

Disposal of a CGT asset to a trust: application of CGT event A1 or CGT event E2

Transfer of an asset to a Superannuation Fund

Capital Gains Tax - transfer of assets between superannuation funds

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 - same beneficiary exception

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

Capital Gains Tax: CGT event E2 - transfer of asset to trust - terms and beneficiaries of trusts not the same

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