ITAA 1997 s 50

Compendium

Income tax: companies controlled by exempt entities

Income tax and fringe benefits tax: charities

Income tax: special conditions for various entities whose ordinary and statutory income is exempt

Income tax: assessable income: Distributions made by ClubBIZ to NSW registered clubs

Loans to members of companies limited by guarantee and the operation of Division 7A

Capital gains tax: conversion from unincorporated association to incorporated association under Associations Incorporation Act 1981 (Qld)

Capital gains tax: Unincorporated association - disposal of asset

Exempt entities: non-profit status - surplus funds paid to parent body

Trusts: Exempt beneficiary and the application of section 99A

CGT: amalgamation of incorporated associations - CGT event A1

Capital Gains Tax: CGT event K3 - assets pass to a tax exempt testamentary trust

Company tax losses: deduction for tax loss incurred in an earlier year prior to incorporation

Income tax and fringe benefits tax: charities

Income tax: companies controlled by exempt entities

Income tax and fringe benefits tax: charities

Income tax: special conditions for various entities whose ordinary and statutory income is exempt

Income tax and fringe benefits tax: charities

Income tax: endorsement of income tax exempt charities

Capital gains tax: testamentary gift of property to a deductible gift recipient