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Trusts and Income Tax Issues presentation

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Non Member Price: $15.00

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 12 Sep 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

Using a case study format, this presentation reviews some of the problems encountered by practitioners in giving advice on trusts, including:
- accessing losses
- family trust elections and trust losses and imputation credits
- risk of loss of imputation credits
- Division 7A and trusts
- distributions and streaming of income - proportionate view and capital gains.

This presentation was also given at the Trusts - RU ready for UB? seminar held in Adelaide on 8 December 2003.

Author profile

Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on its Tax Law Specialisation Advisory Committee. He is a member of the board and technical and policy committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as tax, superannuation, succession and estate planning and trusts. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. - Current at 29 June 2020
Click here to expand/collapse more articles by Rob JEREMIAH.

 

This was presented at 42ND VICTORIAN STATE CONVENTION - CELEBRATING SUCCESS .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Business Structures for SMEs

Author(s):  Gil LEVY

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Asset Protection

Author(s):  Ken SCHURGOTT

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Part IVA: an analysis

Author(s):  Des MALONEY

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The Challenges of Tax Administration

Author(s):  Michael D'ASCENZO

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Income Alienation

Author(s):  Phillip ROCHER

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ATO Audits

Author(s):  Graeme ROBINSON

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Corporate Governance and Directors' Duties

Author(s):  Allan J MYERS QC

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Mergers and Acquisitions - Some Current Issues

Author(s):  Martin FRY

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Shareholder loans under s108 and Division 7A

Author(s):  Chris WALLIS

Materials from this session:

Simplified Imputation System

Author(s):  Stephen CARPENTER

Materials from this session:

Mergers and Acquisitions: Tax Due Diligence

Author(s):  Duncan R C BAXTER

Materials from this session:

Value Shifting

Author(s):  John CURRIE

Materials from this session:

Trusts and Income Tax Issues

Author(s):  Rob JEREMIAH

Materials from this session:

Mergers and Acquisitions III

Author(s):  Tim NEILSON

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Superannuation and FSFR

Author(s):  Germana VENTURINI

Materials from this session:

Transfer Pricing - current issues under the ATO's microscope

Author(s):  Zara RITCHIE

Materials from this session:

Taxation of Expatriates

Author(s):  Scott HEEZEN

Materials from this session:

Income Tax Treatment of Property Development and Investment

Author(s):  John BRAZZALE

Materials from this session:

Review of International Tax

Author(s):  David SCOTT

Materials from this session:

Part IVA - Twenty Two Years On - In a state of maturity?

Author(s):  Fiona J ALPINS,  John W DE WIJN

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Contentious Recent Developments

Author(s):  Keith JAMES

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