Legislation

ITAA 1997 s 8 in relation to the amount of capital gain, the Commissioner will accept, instead of the trustee approach, assessing the capital gain to a trustee on behalf of that beneficiary or treating that capital beneficiary as having capital gains for the purposes of subsection 115-215(3)

ATO documents that consider ITAA 1997 s 8 in relation to the amount of capital gain, the Commissioner will accept, instead of the trustee approach, assessing the capital gain to a trustee on behalf of that beneficiary or treating that capital beneficiary as having capital gains for the purposes of subsection 115-215(3)