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TD 2001/26 - Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?

[2001] ATOTD TD2001/26

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s2.5
Social Security Act 1991 (Cth)
Taxation Administration Act 1953 (Cth)
Veterans Entitlements Act 1986 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
MSP Nominees Pty Ltd v Commissioner of Stamps (SA)	[1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833	High Court of Australia	Australia - Commonwealth	30 Sep 1999	AustLII		59
Stephens v Maun	[1970] 1 Ch 408	Court of Chancery	United Kingdom	circa 1970	LexisNexis / Westlaw		17

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