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Administration of trusts for SME clients presentation

Published on 12 Mar 09 by NATIONAL DIVISION, THE TAX INSTITUTE

With an increasing number of cases on trust law matters now coming before the courts, it is more important than ever for tax practitioners to ensure that they can identify and understand the relevant issues.

This presentation addresses some practical matters facing SME clients in administering the modern discretionary trust including:

  • the trust income, taxable income and distributable income debate
  • care required if relying on PS LA 2005/1 (GA)
  • streaming income with different characteristics to different beneficiaries
  • creating a present entitlement in light of recent case law
  • distributions of income versus appointments of income.

Author profiles:

Daniel SMEDLEY
Current at 20 October 2010 Click here to expand/collapse more articles by Daniel SMEDLEY.
 
Ron JORGENSEN
Current at 15 June 2011 Click here to expand/collapse more articles by Ron JORGENSEN.

This was presented at 24th National Convention 2009 .

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

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The new R&D tax concession

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Transfer Pricing: Applying the arm’s length principle in a world without comparables

Author(s):  Marc SIMPSON

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Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

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Further details about this event:

 

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