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Distributions from trusts presentation

Published on 09 Aug 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation focusses on distributions from trusts. In particular, it addresses the income tax issues associated with the following areas:

  • income and capital distributions
  • relevance of debt/equity rules to characterising trust distributions
  • CGT issues and CGT events
  • distributions of CGT discount amounts
  • streaming of different types of assessable income (franked dividends, capital gains)
  • Subdivision EA of Division 7A
  • latest developments.

Author profile:

Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. Current at 15 September 2011 Click here to expand/collapse more articles by Noel BEHARIS.
 

This was presented at Accessing Wealth in Trusts.

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