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Distributing trust assets & capital gains selected issues paper

Member Price: $55.00

Non Member Price: $71.01

Publication date: 20 Nov 08

Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:

This paper covers:

  • trust principles
  • absolute entitlement
  • default distributions
  • conduit theory of capital distributions
  • non-resident distributions
  • trust cloning exception.

Author profile:

Author Photo - Ronald Jorgensen FTIA
Ronald Jorgensen FTIA
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 Conquering CGT.

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