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Searching Content indexed under Income Tax by Selwyn Black ordered by Published Date Descending.
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Taxation Ruling TR 2018/6 – Income Tax: consequences of a trust vesting
Taxation Ruling TR 2018/6 provides clarification on the ATO view on the income tax consequences of a trust vesting.
Australia
29 May 2019
2
ATO suspends application of Assessing the Risk (Part IVA): professional firm guidelines and Everett Assignment web material
The ATO suspended the application of these guidelines because they claimed they were being interpreted inappropriately.
Australia
15 Mar 2018
3
Australian Tax Office provides clarification on fixed trusts
PCG 2016/16 helps to clarify whether a trust qualifies as a fixed trust, and many trusts could need to be amended.
Australia
30 Oct 2017
4
High Court clarifies what is a unit trust
This recent High Court decision provides useful guidance as to what constitutes a unit trust under the ITAA 1936 (Cth).
Australia
27 Jul 2017
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