Published on 21 Oct 1999
| Took place at Grand Hyatt Melbourne, Melbourne
This seminar examined in detail the latest developments in the taxation of trusts, including ultimate beneficiary statements and closely held trusts, trust resettlements and CGT, trust losses and other anti-avoidance provisions and the application of entity taxation and the new CGT concessions under the New Business Tax System.
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Author(s): Graeme HALPERIN This paper discusses the concept of closely held trusts and ultimate beneficiary statemetns and well as service unit trusts and trustee and director liabilities for such trusts.
Author(s): John W DE WIJN This seminar paper looks at the provisions in place to recoup losses incurred by trusts and individuals. It covers both Section 100A and Part IVA as well as the Income Injection Test.