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 QC is a commercial Silk 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 & other professional bodies. He is a Chartered Tax Advisor and a Registered Trust and Estates Practitioner. He received the Tax Institute’s Meritorious Service Award in 2013.
- Current at
30 August 2017