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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:

Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is a Chartered Tax Adviser accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on a number of technical committees related to taxation and superannuation including the Tax Law Specialisation Advisory Committee of the Law Institute of Victoria and Superannuation Industry Relationship Network of the ATO and is a member of the board and technical committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as trusts, superannuation and tax. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. Current at 16 November 2015 Click here to expand/collapse more articles by Rob JEREMIAH.
 

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

Materials from this session:

Distributions of Income from Trusts

Author(s):  Rob JEREMIAH

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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

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Creative Rollovers

Author(s):  Chris EVANS

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Compensation Payments

Author(s):  Graeme COTTERILL

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