Taxation of Trusts - The new 's.109UB'
Published on 04 Mar 2004
| Took place at Leonda by the Yarra, Hawthorn, VIC
s.109UB was a half page Bill when introduced effective 27 March 1998.
Its replacement and consequential amendments released on 19 February 2004 contains 10 pages of
provisions and measures that will impact a wide range of transactions involving trusts.
Key issues to be considered include:
- the range of transactions involving trusts that under the new provisions can get caught within
- exempt transactions permitted
- operative dates for the legislation
- anti-avoidance provisions within the Bill
- what qualifies as a loan repayment.
These seminar materials analyse the impact of the legislation on more common trust transactions and consider what remedial opportunities are available for transactions entered into since the Treasurer's announcements of 12 December 2002 foreshadowing the repeal and replacement of s.109UB.
Get a 20% discount when you buy all the items from this event.