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Practical difficulties of trusts
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
This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .
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Practical difficulties of trusts
Author(s): Clive BIRDMaterials from this session:
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Practical stamp duty for accountants
Author(s): Rodney RICHARDMaterials from this session:
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General value shifting regime
Author(s): Tony STOLAREKMaterials from this session:
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Trusts and company loans - case studies
Author(s): Theo SAKELLMaterials from this session:
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Consolidation
Author(s): Peter MURRAYMaterials from this session:
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Small business CGT concessions - case studies
Author(s): Mark PIZZACALLAMaterials from this session:
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Tax losses and integrity measures
Author(s): Andrew CLEMENTSMaterials from this session:
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Distributions by corporate tax entities
Author(s): Richard SHADDICKMaterials from this session:
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Tax relief for demergers
Author(s): Gordon THRINGMaterials from this session:
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Board of Taxation update
Author(s): Chris JORDANMaterials from this session:
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Capital vs income
Author(s): The Hon. Justice Ian GZELLMaterials from this session:
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Trust to company rollovers - case studies
Author(s): Simon AITKENMaterials from this session:
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Simplified imputation - case studies
Author(s): Martin FRYMaterials from this session:
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Thin capitalisation - one more hidden trap
Author(s): Mark MORRISMaterials from this session:
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Managing your PI risk
Author(s): Howard OBSTMaterials from this session:
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GST audits and cooperative compliance
Author(s): Ed BIBERMaterials from this session:
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Research and development
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Transfer pricing
Author(s): David LEWISMaterials from this session:
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Using service trust agreements
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Interest: a critical analysis
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Part IVA: future issues
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