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Trusts update: What the ATO thinks and why you should care paper

Published on 05 Sep 13 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper provides an update on trusts and the ATO’s views. In particular, it examines:

  • making trust distributions effective
  • what happens when beneficiaries disclaim entitlements?
  • “income of the trust” – the debate and guidance
  • streaming – when you can and when you can’t
  • transferring assets to and from trusts – some CGT issues
  • other current issues.

Author profile:

Author Photo - Andrew Mills CTA-Life
Andrew Mills CTA-Life
Andrew commenced the role of Second Commissioner in March 2014. Andrew has overall responsibility for the ATO's law practice, including law interpretation, dispute resolution and the ATO's role in policy and law design. Andrew has over 30 years experience in taxation including periods in the ATO, commerce and the tax profession. Andrew was a Director of the specialist national tax firm, Greenwoods & Freehills for over 20 years and Managing Director of the firm from 2006 to 2011. Andrew was the 2006-2007 President of The Tax Institute, a Governor of the Taxation Research Foundation and also represented industry bodies across a number of sectors. Current at 18 May 2015 Click here to expand/collapse more articles by Andrew MILLS.
 

This was presented at 46th Western Australian State Convention.

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