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25 Jul 07 CGT and testamentary trusts factsheets

Following the enactment of Tax Laws Amendment (2007 Measures No 3) Act 2007 (Royal Assent 21 June 2007), the ATO has published the following factsheets:

- Capital gains tax - testamentary trusts and income beneficiaries
(This factsheet provides general information to assist a beneficiary of a testamentary trust where the trustee has chosen to be assessed on some or all of the trust's capital gains for an income year.)

- Capital gains tax - testamentary trusts and trustees
(This factsheet provides general information to assist a trustee of a testamentary trust to determine whether they can choose to be assessed on some or all of the trust's capital gains for an income year.) 

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