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Countdown to 31 August 2011 : trust streaming measures and distribution minutes

Publication date: 07 Sep 11 | Source: CCH TAX WEEK

Issue: Issue 32 25 August 2011

Pages: pp 2-7


This article provides an overview of the new trust streaming measures with a focus on how the measures will impact on trust distribution minutes for discretionary trusts. It looks at the treatment of capital gains and franked dividends.

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Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter heads Cowell Clarke's tax and revenue practice group. He advises and acts for a wide range of public and private companies as well as for the trustees of self managed superannuation funds. Peter’s areas of expertise include: income tax (as it impacts on business and high net worth clients); capital gains tax; goods and services tax; state taxes and superannuation law. Peter is regularly involved in advising SMSF trustees on issues associated with superannuation income streams. Peter is a member of the Australian Institute of Company Directors and the SMSF Professionals Association of Australia Ltd in addition to being a member of the Tax Institute’s South Australian State Council. - Current at 08 October 2019
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