ITAA 1997 s 25-35

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?

Compendium

Income tax: international transfer pricing: the effects of determinations made under Division 13 of Part III of the Income Tax Assessment Act 1936, including consequential adjustments under section 136AF of that Act

Income tax: sale of wool

Income tax: Investment in the Wattle Group

Arrangements to shift foreign business losses into Australian branches or resident entities

Deductions and expenses: Bad Debt (Loan by beneficiary to trust)

Capital gains tax: reduced cost base - bad debt deducted

Consolidation: Entry history rule debts included in assessable income of a subsidiary member prior to consolidation

Income Tax: Consolidation: Single entity rule and commercial debt forgiveness

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: CGT small business concessions: unpaid present entitlements and the maximum net asset value test

Trust losses: scheme to take advantage of deductions (income injection test) - bad debts

Deductions and expenses: unpaid present entitlement and bad debt deduction