Absolute entitlement: outline of chapters
CG37100+ deal with the general principles for deciding whether there is an occasion of absolute entitlement, and how to apply Section 71.
CG37500+ deal with a number of specific types of case where there may be difficulty in deciding whether there has been an occasion of absolute entitlement, and if so when.
CG37800+ deal with changes in the trusts on which property is held. If there is a new settlement, the trustees of the new settlement have become absolutely entitled as against the trustees of the old one and there is a deemed disposal under Section 71.