Legislation

ITAA 1997 s 118-20 does not apply in respect of a capital gain taken to be made by a beneficiary under section 115-215

ATO documents that consider ITAA 1997 s 118-20 does not apply in respect of a capital gain taken to be made by a beneficiary under section 115-215

1 document

Income Tax: whether trust distributions can be assessed under section 6-5 of the ITAA 1997