Legislation

ITAA 1997 s 128 applies) becomes absolutely entitled to an asset of the trust as against the trustee, CGT event E5 happens at the time the beneficiary becomes absolutely entitled (subsections 104-75(1) and (2)

ATO documents that consider ITAA 1997 s 128 applies) becomes absolutely entitled to an asset of the trust as against the trustee, CGT event E5 happens at the time the beneficiary becomes absolutely entitled (subsections 104-75(1) and (2)