ITAA 1997 s 128

Capital gains tax treatment of the trustee of a testamentary trust

Income tax: capital gains tax: scrip for scrip roll-over: is the reference to a roll-over in paragraph 124-795(2)(a) of the Income Tax Assessment Act 1997 limited to a replacement asset roll-over listed in section 112-115 of the Income Tax Assessment Act 1997 or to a same asset roll-over listed in section 112-150 of the Income Tax Assessment Act 1997?

Compendium

Income tax: factors taken into account in applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936

Compendium

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

Capital Gains Tax: main residence exemption - testamentary trust - CGT event brought about by individual to whom ownership interest passed

Income tax: capital gains tax: scrip for scrip roll-over: is the reference to a roll-over in paragraph 124-795(2)(a) of the Income Tax Assessment Act 1997 only to a replacement asset roll-over listed in section 112-115 of the Income Tax Assessment Act 1997 or a same asset roll-over listed in section 112-150 of the Income Tax Assessment Act 1997?

Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?

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

Capital gains tax - deceased estate - tax exempt beneficiary

Capital gains tax: 'Claim' to participate in the distribution of assets in deceased estate

Capital gains tax: CGT event E6 - disposal to end income right

Capital gains tax: CGT event E6 - deceased estate: surrender of life interest in trust

Capital gains tax: deceased estate - passing of an asset

Capital gains tax: CGT event E7 - disposal to end capital interest

Capital gains tax (CGT): Deceased estate transfers private company shares to beneficiary