Joint submission from the Institute of Chartered Accountants in Australia, CPA Australia, National Institute of Accountants, Taxation Institute of Australia, Taxpayers Australia regarding TR 2004/D25 Income Tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997.
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