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Latest Developments in the Taxation of Trusts and Beneficiaries convention paper

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 resolutions
- 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.

Author profile:

Terry MURPHY
Current at 14 September 2011 Click here to expand/collapse more articles by Terry MURPHY.
 

 

This was presented at 18TH NATIONAL CONVENTION: FOUNDATIONS FOR THE FUTURE .

Get a 20% discount when you buy all the items from this event.

Individual sessions







Winding up a Company

Author(s):  Allan W BLAIKIE

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Dissolving a Partnership

Author(s):  David W MARKS

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Developments in the Taxation of Trusts and Beneficiaries

Author(s):  Terry MURPHY

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SMEs Going Offshore - Chart Your Course

Author(s):  Ross SELLER

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