Countdown to 31 August 2011 : trust streaming measures and distribution minutes
07 Sep 11 |
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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Peter Slegers, LLB (Hons), MTax, CTA
Peter heads Cowell Clarke's tax and revenue practice group. Peter 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 also does succession planning work and is involved in significant business restructures.
Peter is regularly involved in advising SMSF trustees on issues associated with superannuation income streams.
Peter has a master’s degree in taxation from the University of NSW – ATAX School. Peter is also a member of the Australian Institute of Company Directors and the SMSF Professionals Association of Australia Ltd.
Peter is a member of the Tax Institute’s South Australian State Council.
- Current at
19 July 2017