shopping_cart

Your shopping cart is empty

  • Home
  • Trust distributions update paper

Trust distributions update paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 May 2017
Click here to expand/collapse more articles by Andrew NOOLAN.

 

This was presented at Manoeuvring the Maze: Tax Forum .

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

Individual sessions

Division 7A update

Author(s):  Gil LEVY

Materials from this session:

Consolidations - some tips and traps

Author(s):  Geoff LEHMANN

Materials from this session:

Structuring professional practices

Author(s):  Yvette PIETSCH

Materials from this session:

Exiting a consolidated group

Author(s):  Justin CHERRINGTON

Materials from this session:

Privilege update: recent developments and current practice

Author(s):  Hugh PAYNTER

Materials from this session:

New Division 152 concessions

Author(s):  Spyros KOTSOPOULOS

Materials from this session:

IFRS - have you not dealt with it?

Author(s):  Debbie HANKEY,  Tracey RENS

Materials from this session:

Handling a tax dispute - drafting the objection and negotiating a solution

Author(s):  Robert RICHARDS

Materials from this session:

Update on Section 8-1

Author(s):  Mark FRIEZER

Materials from this session:

Corporate reconstruction involving merger and demerger

Author(s):  Wayne PLUMMER

Materials from this session:

Effective implementation of a tax plan

Author(s):  AH (Tony) SLATER

Materials from this session:

GST update: GST current issues

Author(s):  John DAVISON

Materials from this session:

Tax consequences of employee share plans

Author(s):  Anthony WATSON

Materials from this session:

TOFA for the everyday

Author(s):  Rodney FISHER

Materials from this session:

Trust distributions update

Author(s):  Andrew NOOLAN

Materials from this session:

Private equity

Author(s):  Joshua CARDWELL,  Melanie EARL,  Deepti SATHE

Materials from this session:

CGT for non-residents

Author(s):  Vanessa PRIEST

Materials from this session:

Succession planning

Author(s):  Jo-anne HOTSTON

Materials from this session:

Taxation implications of capital management

Author(s):  Gary HOWARD

Materials from this session:

Case studies - forex

Author(s):  Tim KYLE

Materials from this session:

Structuring for Outbound Investments

Author(s):  Les SZEKELY

Materials from this session:

Recent Developments in International Tax

Author(s):  Lee BURNS

Materials from this session:

New CGT Rules for Non-Residents and Temporary Residents

Author(s):  John FAUVET

Materials from this session:

The Operation of the GST Anti-Avoidance Provisions Following the Decision in VCE

Author(s):  Mark L ROBERTSON

Materials from this session:

Superannuation Update – Current Issues in the Contributions Phase

Author(s):  Hugh TAYLOR

Materials from this session:

Litigating with the ATO – What You Need to Know

Author(s):  David RUSSELL

Materials from this session:

Applying for and Obtaining a Private Binding Ruling – Key Tips

Author(s):  Frank O'LOUGHLIN

Materials from this session:

Superannuation Update – Current Issues in the Pensions Phase

Author(s):  Graeme COLLEY

Materials from this session:

Do You Have the Appropriate and Right Documents?

Author(s):  Sue WILLIAMSON,  Rebecca SAINT

Materials from this session:

Changes to Bankruptcy Rules

Author(s):  Anastasia TSEKOUROS

Materials from this session:

Superannuation Developments for Corporates

Author(s):  Robert DEUTSCH

Materials from this session:

Applications to the AAT for review of an objection decision

Author(s):  David J WILLIAMS

Materials from this session:

Contractor vs Employee - What are the Hidden Issues?

Author(s):  Denis BARLIN

Materials from this session:

Withholding Tax and the Consequences of Failure to Withhold

Author(s):  Peter B STINSON

Materials from this session:

Self assessment post ROSA

Author(s):  Peter WHITE,  Michael WALPOLE

Materials from this session:

Remuneration plans

Author(s):  Gary FITTON

Materials from this session:

Tax aspects of exploiting IP

Author(s):  Paul WELCH

Materials from this session:

Tax audits

Author(s):  Robyn SCHOFIELD

Materials from this session:

TOFA for corporates - practical aspects and action plan

Author(s):  Chris KINSELLA,  Gavin MARJORAM

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse

 

 

About us

Contact us

State Office Contacts

Connect

About Us | Contact Us | Help | Privacy, Copyright and Disclaimer | Conditions of Use | Sitemap | Social Media

© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.