Published on 05 May 2004
| Took place at The Menzies Hotel, Sydney, NSW
The 45 day rule as it operates for trusts is an area full of issues and deep dark holes in which to fall.
Franked Dividends and Discretionary Trusts
David KL RAPHAEL
If you have a trust that receives franked dividends the time has come to revisit the issues. These issues might not disappear until major corrections are made to the law, including family trust elections, the practice of fixed/non-fixed trusts, and forgotten lore that may become law (eg the new 207J). This paper will show you the dark holes and direct you back towards the light.