Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- why use trusts today?
- Division 7A & UPEs
- characterisation of UPEs elsewhere
- section 100A and reimbursement agreements
- taxpayer alert TA 2013/3 – ATO review of professional practice structures
- trust distributions resolutions and streaming
- absolute entitlement.
Current at 15 June 2011
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