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Discretionary Trust Distributions, 3rd Edition

Discretionary Trust Distributions 3rd Ed DTD 2013
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Available now.

The essential practitioners' manual post-Bamford.

Written by John Gaal of TaxCounsel, author of our popular titles the Division 7A Handbook, CGT Small Business Reliefs and the Tax Agents Manual, and regular contributor to the Taxation in Australia journal.

This leading title examines the considerations that arise in relation to the making of distributions of income out of a typical discretionary trust. The third edition is available as a 12 month online subscription or as a print book and covers the "streaming", anti-avoidance and primary producer trust amendments and much more.

It is beyond question that the way income tax and CGT impact on distributions by discretionary trusts is becoming increasingly complex. This book is an essential resource
for trust practitioners - subscribe now to understand the ramifications of these distributions.

New for 2013:

  • an update on the review of the operation of the general trust provisions (Div 6 ITAA36)
  • the ATO's final determination on the implications of the proportionate approach
    to Div 6
  • the ATO's final determination relating to the consequences of amendments being made to a
    trust deed
  • discussion of the meaning of "beneficiary"
  • the Full Federal Court's decision in Howard and the operation of s 99B ITAA36.

Key topics covered include:

  • the way Div 6 and CGT operate in relation to a resident discretionary trust
  • the special considerations that apply to testamentary trusts and others
  • the concept of "the income" of a trust
  • the "streaming" of capital gains and franked distributions
  • issues for categories of beneficiaries, e.g. companies (including UPE issues), exempt entities
    and minors
  • practical guidance on the drafting of distribution resolutions
  • checklists.

Also available as an updating online subscription

This service offers you 12 months of unlimited access to the online version of the book, with updates. It features interactive eLearning and includes two structured CPD hours. You'll also find cross-references and links to relevant ATO materials.

Need the convenience of hard copy as well as online?

Purchase both and receive a 25% discount off the total price and a copy of the eBook edition free.

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