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Taxation of Trusts: Trust Distributions and CGT

Published on 31 Jul 2002 | Took place at Leonda by the Yarra, Melbourne , VIC

This seminar discusses income and capital distributions, along with CGT and trusts, in relation to the taxation of trusts.

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Individual sessions

Income and capital distributions

Author(s):  John JEFFREYS This seminar paper examines typical trust powers for distributing income and capital, the effectiveness of distributions, the legal nature of unpaid distributions, mistakes, streaming of different classes of income to different beneficiaries and taxation of income and capital distributions.

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CGT and trusts

Author(s):  Rob JEREMIAH This seminar paper examines details of the trusts sections of the CGT rules (Subdivision 104-E) and the interrelationship between trusts and the CGT concessions.

Materials from this session: