ITAA 1997 s 275-100(1)(b)

Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?

Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account?

Application of section 275-105 of the ITAA 1997: where a managed investment trust is a partner in a venture capital limited partnership