CGT Determination Number 40 TD 40 - Capital Gains: What is the treatment where units in a unit trust are issued or redeemed by the trustee?







1. The treatment differs for the unitholders and the unit trust as follows:- | Commissioner of Taxation 31 January 1992


Legislative references: 160M(5)(aa); 160M(3)(b)
Subject references: Issue and redemption of units in a unit trust