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Red Series: Trust Taxation Masterclass

Published on 21 Oct 1999 | Took place at Grand Hyatt Melbourne, Melbourne, VIC

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.

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

Individual sessions

Implications of Ralph Reforms

Author(s):  Ray CUMMINGS Topics cover include: Application of entity taxation; Capital distributions; and new CGT conncessions and structuring issues

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Trust Resettlements

Author(s):  Ada MOSHINSKY This paper coveres the effect of Capital Gains Tax, stamp duty, ATO Statement of Principles and Post Ralph variations on trust resettlements.

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Ultimate Beneficiary Statements

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.

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Anti-Avoidance Provisions: Loss Recoupment

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.

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