ITAA 1997 s 713-C

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a company (not being a Part X Australian resident) to the trustee of a trust, even where the trustee then pays an amount attributable to the dividend to an Australian resident company beneficiary?

Compendium

Income tax: stapling of units in Australian Pipeline Trust with the units in Australian Pipeline Trust Investment Trust

Income tax: exchange of units in Connell Wagner Holdings Trust for shares in Connell International Group Limited

Income tax: return of capital - Australian Pipeline Trust

Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Australian Wine Fund

Income tax: Dexus Funds Management Limited Capital Reallocation

Capital gains tax: scrip for scrip rollover - unit in a public trading trust exchanged for a share in a company

Group company loss transfers: two companies wholly-owned by a corporate unit trust

Capital gains tax: CGT discount - public trading trust