Author(s): Peter DE CURE, Andrew SINCLAIR, Paul TANTI These case studies explore the following issues:
- family trust election / interposed entity election - when, which, why
- family trust distribution tax
- strategies to use trust losses
- income injection test
- family law / succession problems with test individual.
These case studies were also presented by Steve Magor at the Trusts - Distributions and Losses seminar held in Darwin on 26 September 2003.
Author(s): Ken SCHURGOTT This seminar paper covers the following issues regarding distributions from trusts:
- how to get them right and avoid getting them wrong
- importance of understanding the trust deed
- wording of resolutions
- streaming to beneficiaries
- distributing CGT concessions
- distributing to companies
- distributions to non-residents
- amending assessments - the tricks and traps.
This seminar paper was also presented by Arlene Macdonald at the Trusts - Distributions and Losses seminar held in Darwin on 26 September 2003.