Other

Assessable Income - Reinvestment of Unit Trust Distributions

Application of Australia/Germany DTA to a German Investment Fund

Trusts: Exempt beneficiary and the application of section 99A

Trust income - assessability of employer contributions to an Income Protection and Portable Sickness Benefit Fund

Refund of tax on foreign sourced income to non-resident beneficiary

Assessable income: rebate of ongoing management fees

Assessability of payment of accumulated foreign-source income of a non resident trust to a resident taxpayer

Assessability of lump sum payment received by resident beneficiary of a non-resident trust from foreign life assurance policy held by the trust

Assessability of distributions received by an Australian resident from a United Kingdom unit trust

Assessable income: tax exempt beneficiary and reimbursement agreement

Division 7A: whether a trustee payment is attributable to an amount that is an unrealised gain

Residency: foreign trust income - temporary resident

Transferor trusts: Division 6AAA

Income tax: is the income of a property syndicate taxable as net income of a trust estate under Division 6 of Part III of the Income Tax Assessment Act 1936 where the syndicate is a registered managed investment scheme under the Corporations Act 2001 and the responsible entity holds the income producing property of the syndicate for scheme members as scheme property?

Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?

Income tax: foreign income: is an amount to be excluded from a trust's attributable income under sub-subparagraph 102AAU(1)(c)(i)(A) if the amount will be included in a beneficiary's assessable income under section 97 at a later point in time?

Income tax: when is a distribution by the trustee of a unit trust included in the assessable income of a unitholder?

Income tax: home loan unit trust arrangement

Income tax: application of the Australia/New Zealand Double Tax Agreement to New Zealand Resident Trustees of New Zealand Foreign Trusts

Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions