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Trust distributions update paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Each time you distribute income or capital gains from a trust, there are tax issues to be considered. This paper covers the key issues, and the current unresolved issues, including:

  • does the ATO’s practice statement on the distribution of capital gains mean you can safely stream capital gains from a trust?
  • what can you do to ensure that the beneficiary you decide to distribute to is the beneficiary assessed by the ATO on the distribution?
  • can a trustee distribute income two months after the end of the financial year?

Author profile

Andrew Noolan CTA
Andrew is a partner in the Sydney law firm Brown Wright Stein Lawyers. His clients are accountants and lawyers in public practice that require advice on tax issues impacting on their clients. Andrew specialises in tax issues common to the SME and high wealth individual sectors. - Current at 23 September 2019
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