Trust Structures Guide, 10th Edition
|Online Subscription Package (includes 3 CPD Hours)|
The ultimate resource for anyone advising on trusts, structuring and planning issues.
Now in its tenth edition, the highly respected Trust Structures Guide has been brought right up-to-date to see you through 2013-14.
Key features and benefits:
- accounts for real-life planning issues as well as legislative and case law interpretations
- user-friendly format presents a key points guide for every structure
- offers at-a-glance details on the full range of trusts
- features structuring checklists
- descriptive diagrams illustrate the different uses of trusts.
Now available as a separate online subscription, including:
- unlimited online book access for 12 months
- 3 structured CPD hours
- online book updates and email alerts
- interactive eLearning with reference links back to the online book
- a copy of the eBook edition included at no extra cost.
Revised material in the tenth edition includes:
- updated commentary regarding the status of Treasury’s “modernising the taxation of trust income” project, the October options paper and the timetable for reform
- consideration of TR 2012/D1 in light of the ATO position on the ability to determine income pursuant to the trust deed
- discussion of selective streaming of income with certain characteristics as a result of the Full Court decision in Greenhatch and the High Court special leave application
- analysis of reassessments of assessable income and the implications for the drafting of resolutions, including consideration of TD 2012/22
- noting issues, with individual taxpayer tax outcome-driven resolutions
- commentary regarding the ATO position on the creation of a new trust (resettlements) following Clark’s case and the publication of TD 2012/21
- information concerning the TFN withholding rules.
Written by Harwood Andrews Lawyers
Purchase your print copy with your online version as a package and you’ll save 25% and receive the eBook Edition free.
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