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Exploring trusts: distributions of income from trusts

Published on 24 Mar 99 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper is part of a review of trusts as they currently stand. It contains case studies on distributions of income from trusts including the proposed 45 day Share Holding Rule and closely held trusts.

Author profile:

Rob JEREMIAH
Rob is a Director and Shareholder of Harwood Andrews Lawyers and is an accredited specialist with the Law Institute of Victoria in Income Tax Law and Business Law. Rob has been recognised as one of Australia's leading taxation lawyers by ALB's Legal Who's Who Australia 2003. Rob practises principally in the areas of taxation and revenue law, superannuation, business and investment structuring, advice on various types of trusts, asset protection and succession planning and business and commercial advice. Rob has presented on numerous occasions at State and National seminars and conferences on taxation and trust law issues for both the Taxation Institute of Australia and other industry groups and bodies.
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This was presented at 14TH NATIONAL CONVENTION: CONQUERING THE TAX WILDERNESS .

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Individual sessions

Trust Losses and Family Trust Elections

Author(s):  Glen BARTON

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Distributions of Income from Trusts

Author(s):  Rob JEREMIAH

Materials from this session:

Global Challenges

Author(s):  David KRASNOSTEIN

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Goodwill and Rollovers

Author(s):  Graeme S COOPER

Materials from this session:

Death - the Ultimate Rollover

Author(s):  Arlene MACDONALD

Materials from this session:

Creative Rollovers

Author(s):  Chris EVANS

Materials from this session:

Compensation Payments

Author(s):  Graeme COTTERILL

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