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TD 2011/7 - Income tax: will the exemption in section 102NA of the Income Tax Assessment Act 1936 continue to apply to a unit trust that has become the interposed trust of a stapled group pursuant to Subdivision 124-Q of the Income Tax Assessment Act 1997 if the trustee of the unit trust later gains control (or the ability to control), either directly or indirectly, of operations of an entity that are in respect of a trading business within the meaning of section 102M of the Income Tax Assessment Act 1936 ?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Project Blue Sky Inc v Australian Broadcasting Authority	[1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41	High Court of Australia	Australia - Commonwealth	circa 1998	AustLII		2567
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1948
Commissioner for Railways (NSW) v Agalianos	[1955] HCA 27; (1955) 92 CLR 390	High Court of Australia	Australia - Commonwealth	9 Jun 1955	AustLII		435
Commonwealth v Baume	[1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124	High Court of Australia	Australia - Commonwealth	10 Apr 1905	AustLII		392
R v Berchet	[1794] EngR 1806; (1794) 1 Show KB 106; 89 ER 480	King's Bench	United Kingdom	circa 1794	CommonLII		98