ITAA 1997 s 207-B

Base rate entities and base rate entity passive income

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

Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?

Income tax: employee remuneration trusts

Compendium

Income tax: off-market share buy-back: Rio Tinto Limited

Income tax: off-market share buy-back: Caltex Australia Limited

Income tax: Eildon Capital Limited - off-market share buy-back

Income tax: Telstra Corporation Limited - off-market share buy-back

Income tax: off-market share buy-back: Insurance Australia Group Limited

Income tax: IMB Ltd - Off-market share buy-back

Income tax: off-market share buy-back: Rio Tinto Limited

Income tax: CMI Limited - off-market share buy-back

Income tax: IMB Limited - Off-market share buy-back

Income tax: Metcash Limited - Off-market share buy-back

Income tax: Rio Tinto Limited - off-market share buy-back

Income tax: Excelsior Capital Limited (formerly CMI Limited) - off-market share buy-back

Caltex Australia Limited - off-market share buy-back

Woolworths Group Limited - off-market share buy-back

Income tax: BHP Group Limited - off-market share buy-back