Legislation

TAA 1953 s Ruling 1 Example 1 - non-fixed trusts 5 Example 2 - fixed trusts 10 Date of effect 11 Appendix - Explanation 13 Relying on this Determination This publication (excluding appendix) is a public ruling for the purposes

ATO documents that consider TAA 1953 s Ruling 1 Example 1 - non-fixed trusts 5 Example 2 - fixed trusts 10 Date of effect 11 Appendix - Explanation 13 Relying on this Determination This publication (excluding appendix) is a public ruling for the purposes

1 document

TD 2022/12currentTD · 2022

Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust, or trustee for that trust, is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997?