ITAA 1997 s 115-C

Income tax: scrip for scrip: Restructure of Astron Limited

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

Income tax: Ludowici Limited Scheme of Arrangement and payment of Final Ordinary Dividend and Special Dividend

Income tax: scheme of arrangement - merger of Gloucester Coal Limited and Yancoal Australia Limited

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

Income tax: scrip for scrip: restructure of the Strathearn Group

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

Income tax: Yancoal SCN Limited: Subordinated Capital Notes

Income tax: Qantas Airways Limited - employee share schemes - return of capital

Income tax: Seymour Whyte Limited Scheme of Arrangement and Special Dividends

Income tax: tax consequences of investing in the HSBC UCITS Common Contractual Fund

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

Capital gains tax: CGT discount - discount capital gain distributed by public trading trust to unit holder

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

Capital gains tax: specifically entitled

Income tax: capital gains: for the purposes of paragraph 115-228(1)(a) of the Income Tax Assessment Act 1997 can a beneficiary of a trust estate be reasonably expected to receive a share of the net financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year?

Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 (ITAA 1936) is a beneficiary's share of net income worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?

Income tax: does the residency assumption in subsection 95(1) of the Income Tax Assessment Act 1936 (ITAA 1936) apply for the purpose of section 855-10 of the Income Tax Assessment Act 1997 (ITAA 1997), which disregards certain capital gains of a trust which is a foreign trust for CGT purposes ?

Income tax: where an amount included in a beneficiary's assessable income under subsection 99B(1) of the Income Tax Assessment Act 1936 (ITAA 1936) had its origins in a capital gain from non-taxable Australian property of a foreign trust, can the beneficiary offset capital losses or a carry-forward net capital loss ('capital loss offset') or access the CGT discount in relation to the amount?

Income tax: employee remuneration trusts