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 W MARKS
Current at 04 June 2009
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