Other

Public Unit Trust: Commissioner's discretion

Section 99B: receipt of trust income not previously subject to tax

Managed Investment Trust: withholding rate under Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953

Income tax: ultimate beneficiary - deductions

Income tax: ultimate beneficiary - circular distributions

Family Trust Election: individual specified in election is deceased when election made

Attribution Managed Investment Trusts: administrative penalties for recklessness or intentional disregard of the tax law - section 288-115

Attribution Managed Investment Trusts: dividend, interest and royalty withholding

Attribution Managed Investment Trusts: withholding in respect of 'fund payments'

Managed Investment Trusts: widely-held tests - wholly-owned entity of an Australian government agency

Managed Investment Trusts: the non-arm's length income rule in sections 275-605, 275-610 and 275-615 of the Income Tax Assessment Act 1997

Attribution Managed Investment Trusts: 'clearly defined rights'

Attribution Managed Investment Trusts: choice to treat separate classes as separate AMITs

Attribution Managed Investment Trusts: character flow through for AMITs

Attribution Managed Investment Trusts: attribution on a 'fair and reasonable' basis

Attribution Managed Investment Trusts: the rules for working out trust components - allocation of deductions

Attribution Managed Investment Trusts: trustee shortfall taxation - section 276-420

Fixed entitlements and fixed trusts

Income tax - liability of a legal personal representative of a deceased person

Lodgment of Ultimate Beneficiary (UB) Statements