Legislation

ITAA 1997 s 115-215(6)

ATO documents that consider ITAA 1997 s 115-215(6)

5 documents

ATO ID 2002/964currentATO ID · 2002

Capital gains tax: trusts: calculation of beneficiary's net capital gain

ATO ID 2009/112currentATO ID · 2009

Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund

PS LA 2004/3 (Withdrawn)withdrawnPS LA · 2004

Taxation of capital gains of a trust that has separate income and capital beneficiaries

PS LA 2005/1 (GA) (Withdrawn)withdrawnPS LA · 2005

Taxation of capital gains of a trust

ATO ID 2005/18 (Withdrawn)withdrawnATO ID · 2005

Capital gains tax: CGT event E7- consequences for trustee and beneficiary - anti-overlap rule