ITAA 1997 s 115-C

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

Taxation of capital gains of a trust

Income tax: Macquarie Almond Investment 2006 - Late Growers (Post 30 June 2006)

Income tax: Macquarie Almond Investment 2006 - Early Growers (to 15 June 2006)

Income tax: Macquarie Almond Investment 2007 - Early Growers (to 15 June 2007)

Income tax: Macquarie Almond Investment 2007 - Late Growers (to 15 June 2008)

Income tax: Macquarie Almond Investment 2008 - Early Growers (to 15 June 2008)

Income tax: Macquarie Almond Investment 2009 - Late Growers

Income tax: Macquarie Almond Investment 2009 - Early Growers (to 15 June 2009)

Income tax: Macquarie Almond Investment 2006 - Early Growers (to 15 June 2006)

Income tax: Macquarie Almond Investment 2006 - Late Growers (Post 30 June 2006)

Income tax: Macquarie Almond Investment 2008 - Early Growers (to 15 June 2008)

Assessability of distributions from deceased estate - estate created before 20 September 1985

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

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

Fixed trust - foreign resident beneficiary - capital gain disregarded when CGT event for fixed trust estate happens prior to 21 March 2005