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Published on 03 Apr 04
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper considers recent legislation, case law and ATO developments in the taxation of trusts and their
beneficiaries. Focus areas include:
- structuring trust transactions with the new s109UB
- streaming of income and capital gains by discretionary trusts
- a review of the proportional approach to taxation of distributions - common traps with trustee distribution
- deductibility of interest incurred by Trusts following TR 2003/9 - in particular, pay-out of unpaid distributions
- tax preferred distributions by fixed trusts and CGT impact
- Div 152 issues impacting charities, trust deed drafting and Family Trust Elections.
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