Published on 19 May 05
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- when can I distribute trust income to another trust?
- how do I get the distribution minute right?
- what if the beneficiary doesn't want the income after all?
- is the unit trust a 'fixed trust' for trust loss rules?
- whatever happened to 'trust splitting'? Can I do it?
- who is the trust's 'appointor'? Does it matter for small business CGT concessions?
David is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013. David serves on the disciplinary panel of an international practitioner association.
- Current at
12 February 2021