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Interest deductibility and hybrid trusts? Not so simple!

Publication date: 04 Nov 10 | Source: INTAX

Issue: November 2010

Pages: pp. 1, 22-23

Abstract:
The attractiveness of trusts as a vehicle to undertake income producing activities has been questioned in recent times following statements from the Tax Office concerning streaming income and the use of corporate beneficiaries. The Commissioner has also sought to limit ideal structuring in Taxation Determination TD 2009/17 concerning interest deductibility issues involving certain trusts.

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Author profile

Clive Bird CTA
Clive is a Tax Partner with William Buck. - Current at 09 June 2004
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