Income Tax Assessment Act 1997



Division 713 - Rules for particular kinds of entities  

Subdivision 713-A - Trusts  

Determining destination of distribution by non-fixed trust

SECTION 713-50   713-50   Factors to consider  

In working out, for the purposes of this Part, how much of something a * non-fixed trust would have distributed to an entity, or in respect of a * membership interest in the trust, have regard to all relevant factors, including:

(a) the pattern of any previous distributions by the trust; and

(b) by whom the trust has from time to time been * controlled (for value shifting purposes).


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.