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Practical difficulties of trusts

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Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses the practical difficulties of trusts, including: division 6 issues concerning distribution of trust income not reflecting the existence of CGT, dealing with significant differences between a trusts accounting income and taxable income, the ability to stream types of income and potential traps widely unknown or disregarded, Quantum v Proportionate approach, recent case law and practical issues.

Author profile

Clive Bird CTA
Clive is a Tax Partner with William Buck. - Current at 09 June 2004
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This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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