Becoming Specifically Entitled
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/streaming-trust-capital-gains-and-franked-distributions/specific-entitlement/becoming-specifically-entitled
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.