Published on 21 Oct 1999
| Took place at City West Function Centre, City West
This seminar gives a brief overview of the developments on the issues arising from the introduction of Entity Tax with regards to Trusts and how they operate.
Author(s): Terry MURPHY This paper goes through how trusts have been treated, the number of ways that any loop-holes have been corrected so far. Loop-holes such as anti avoidance measures, division 45, Pt IVA - these have been dealt with by the courts. The parliament has also closed a number of loop-holes such as with Division 7A.