ITAA 1997 s 104-75

Income tax: capital gains: does an asset 'pass' to a beneficiary of a deceased estate under section 128-20 of the Income Tax Assessment Act 1997 if the beneficiary becomes absolutely entitled to the asset as against the trustee of the estate?

Income tax: Employee Share Scheme: Record Investments Limited

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

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

Income tax: Wesfarmers Limited - Employee Share Ownership Plan

Income tax: New Hope Corporation Limited - Deferred Employee Share Plan

Income tax: New Hope Corporation Limited - Exempt Employee Share Plan

Income tax: Shell Group - Performance Share Plan Award

Income tax: demerger of Phillips 66 by ConocoPhillips Company - employee share schemes

Income tax: Macquarie Group Employee Retained Equity Plan: share consolidation and in specie distribution: Macquarie Group Limited

Income tax: Singapore Telecommunications Limited - de-listing of CHESS Depositary Interests from the Australian Securities Exchange

Income tax: Atlassian Corporation Plc Depositary Programs and conversion of Atlassian Corporation Plc shares

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

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

Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997

Capital gains tax: specifically entitled

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Beneficiary becoming entitled to a trust asset - disregarding any capital gain or loss by the trustee

Employee Share Scheme- Capital gains tax - liability of Trustee on forfeiture of shares or rights by employee

Capital gains tax: cost base of interest in the Tower Safe Trust