Your shopping cart is empty

Trust distributions update paper


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
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

IFRS - have you not dealt with it?

Author(s):  Debbie HANKEY,  Tracey RENS

Materials from this session:

Tax consequences of employee share plans

Author(s):  Anthony WATSON

Materials from this session:

Recent Developments in International Tax

Author(s):  Lee BURNS

Materials from this session:

Superannuation Update – Current Issues in the Pensions Phase

Author(s):  Graeme COLLEY

Materials from this session:

Applications to the AAT for review of an objection decision

Author(s):  David J WILLIAMS

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse