(i) Trent started buying and selling residential houses in 2008. By the end of 2008, he had established a regular pattern of buying and selling and was a dealer for tax purposes. Trent owns Trent Rentals Ltd, a company that buys residential rental investment properties. In January 2010 the company buys a rental property to hold and rent. In December 2014, rentals in the area are falling and it sells that property and makes a gain on the sale. Are the gains made by Trent Rentals Limited taxable?

(j) Kim is married to Bruce, a property developer. Kim is settlor and trustee of a trust, which owns all the shares in Kim's family company. Explain the association between Kim, Bruce, the Trust and the family company.