• Unit trusts

    Private rulings and objections

    This page lists the documents and information we usually need to process private rulings and objections.

    Please send the following documents and information with your:

    Disregard the documents and information on this page that you have previously provided.

    Supporting document requirements

    • The time of acquisition of the units
    • The cost of the units
    • The brokerage and other costs (that is, stamp duty) incurred in buying and selling the units
    • The proceeds from the sale
    • The methods (if applicable) you elected to apply - that is, the discount or indexation method
    • If you received any tax-free or tax-deferred distributions from the trust
      • When did you receive those amounts?
      • What amount related to the tax-deferred and the tax-free component?
    • Full details of any bonus units you received
    • Did you acquire 'rights or options' for the issue of units?
      • If yes, on what date were the rights or options exercised? (The tax treatment may be different depending on whether the rights or options were exercised on or after 27 May 2005).
      Last modified: 22 Sep 2006QC 19041