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The Major Tax Issues with Trusts

Published on 07 Feb 2008 | Took place at Education Development Centre, Hindmarsh, SA

This session identified the essential tax law and trust issues necessary to gain the taxation and asset protection advantages associated with trusts.

Individual sessions

The major tax issues with trusts

Author(s):  Arlene MACDONALD Topics covered included:

  • The nature of a trust
  • How are trusts treated for income tax purposes
  • Importance of distributions and concept of "presently entitled"
  • Special tax rules for taxing trust income and distributions (trustee, beneficiaries, minor beneficiaries, franking credits)
  • Some CGT issues and trusts
  • Family Trust elections/Trust losses
  • A brief look at some planning issues concerning trusts.
Materials from this session: