ITAA 1997 s 104-70

Income tax: capital gains: does CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 happen if the trustee of a discretionary trust makes a non-assessable payment to:(a) a mere object; or (b) a default beneficiary?

Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?

Compendium

Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test

Income tax: trust vesting - consequences of a trust vesting

Income tax: capital gains: amendment of trust constitution: ConnectEast Holding Trust

Income tax: capital gains: amendment of trust constitution: ConnectEast Investment Trust

Income tax: implications of the Centennial Coal Company Limited return of capital for participants in the Centennial Deferred Employee Share Plan

Income tax: DEXUS Property Group - Capital Reallocation

Income tax: capital gains tax: exchange of units in Villa World Trust for ordinary shares in Villa World Limited

Income tax: CSR Limited - CSR Employee Share Acquisition Plan - return of capital

Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Australia Wholesale Fund

Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro DPF Holding Trust

Income tax: Return of capital, acquisition of new interests and stapling of securities to form a new stapled security: Centro Retail Group

Income tax: Return of capital: Centro Properties Group

Income tax: Mirvac Group - capital reallocation

Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Chicken Income Fund

Income tax: Stockland Group - Capital Reallocation

Income tax: Mirvac Group - capital reallocation

Income tax: Ardent Leisure Group (ALG) Capital Reallocation