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A fresh look at year-end issues paper

Published on 01 Jun 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Aside from the usual year-end planning issues, this paper highlights the things you need to add to your list in the light of recent changes to the law including:

  • new streaming issues and rules around CGT
  • things to do before 30 June and post-Budget
  • trust distributions: streaming dividends and capital gains
  • closely held trust issues and compliance at year-end: family trust elections, withholding tax
  • estate matters: capital vs income and life tenants.

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Author Photo - Stephen HOLMES
Stephen HOLMES

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This was presented at 2012 Queensland Annual State Convention .

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