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.

Pre-order your copy by 12 July 2013 and save 20%

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.

Coming in 2013 as a separate online subscription, including:

• unlimited online book access for 12 months
• structured CPD hours*
• online book updates and email alerts
• interactive eLearning with reference links back to the online book.

Revised material in 2013’s 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 creations 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%.

Also available on the Tax Knowledge eXchange

Subscribe to the Tax Knowledge eXchange with our online books option and you'll receive full online access to the Trust Structures Guide, five other practical guides, and a host of additional content. Find out more.

 

*Please note, the actual number of CPD hours applicable may vary and will be advertised on our website closer to the book’s publication in June/July.