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The ATO has published a document containing key messages from the National Tax Liaison Group (NTLG) meeting held on 20 September 2012.

In relation to the Trustee Resolution project (Agenda item 8), the ATO states:

"Although there is still some confusion in the community about when and why trustees are now required to make resolutions by 30 June, those trustees selected for review satisfied the requirement. Some more education work will need to be undertaken until such time as this and related matters are dealt with under the Government's review of the taxation of trusts.

Consultative processes allow for the opportunity to reach some legislative resolution, with a number of difficult issues that have been arising in the area of trusts."


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