Public trading trusts

Exemption from income tax: Whether a Resident Unit Trust is a Trading Trust

Fixed trust operated by a local government entity

Public Trading Trust - meaning of control

Trading trust: Trading Business - Eligible Investment Business

Is a non stock membership interest an investment in a 'similar financial instrument' when applying the 'eligible investment business' test in the Public Trading Trust rules?

Equity Mortgage Agreements: Division 6C of the Income Tax Assessment Act 1936

Unit trust investing in land for the purpose, or primarily for the purpose of rent

Eligible investment business: loan - Division 6C of the Income Tax Assessment Act 1936

Eligible investment business: 'other security' - Division 6C of the Income Tax Assessment Act 1936

Entity specific matters: trusts- whether a Managed Investment Scheme is a Unit Trust for the purposes of Division 6C of Part III of the Income Tax Assessment Act 1936

Trading trust: meaning of 'control' and 'affairs or operations' of another person

Income tax: will the exemption in section 102NA of the Income Tax Assessment Act 1936 continue to apply to a unit trust that has become the interposed trust of a stapled group pursuant to Subdivision 124-Q of the Income Tax Assessment Act 1997 if the trustee of the unit trust later gains control (or the ability to control), either directly or indirectly, of operations of an entity that are in respect of a trading business within the meaning of section 102M of the Income Tax Assessment Act 1936 ?

Income tax: when can a 'public unit trust' carry out sub-underwriting of share issues and still carry on a business wholly consisting of 'eligible investment business', for the purposes of Division 6C of the Income Tax Assessment Act 1936