Published on 22 Aug 13
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation 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.