Practical difficulties of trusts
Publication date: 18 Oct 02
Source: TASMANIAN DIVISION, THE TAX INSTITUTE
Abstract:
This seminar paper reviews Division 6 issues concerning distribution of trust income not reflecting the existence of CGT, dealing with significant differences between a trusts accounting income and taxable income, the inability to stream types of income and potential traps widely unknown or disregarded, Quantum v Proportionate approach and recent case law.
Author profile:
Ron is a Principal of Harwood Andrews Lawyers and primarily consults on federal and state revenue laws and revenue litigation. Ron also advises in respect of business structuring, tax sensitive commercial transactions and property developments. He is a member of numerous technical and advisory taxation committees with the Taxation Institute and the Law Institute of Victoria. Ron holds a Master of Laws (Taxation) and is a LIV Accredited Specialist in Tax Law.
Current at 01 March 2012
Click here to expand/collapse more articles by Ron JORGENSEN.
This was presented at
TASMANIAN STATE CONVENTION 2002 - "RUNNING THE TAX RACE".
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Practical difficulties of trusts
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