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Fixed Trusts v Non Fixed Trusts

Published on 03 Mar 2011 | Took place at Parkroyal, Parramatta, NSW

Just because a trust may be referred to as a unit trust in the trust deed and may contain unit trust type features, does not automatically mean it is a fixed trust. Incorrectly classifying a unit trust as a fixed trust may have serious adverse tax implications.

This event examined and discussed the distinction between fixed trusts and non-fixed trusts for the purposes of:

  • the trust loss provisions
  • the 45 day rule in relation to franking credits
  • non-arm’s length income or special income in relation to trust distributions to superannuation funds
  • land tax
  • practical case studies
  • traps and pitfalls for the unaware.

This event was part of the March Breakfast Club 2011 and also run in Sydney on the 1st of March.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Tax update - March 2011

Author(s):  Robert CAMPBELL

This presentation covers:

  • Bills
  • cases
  • rulings
  • superannuation
  • state taxes.
Materials from this session:

Fixed trust v non fixed trust - Why is the distinction important?

Author(s):  Lisa ODDO

This presentation covers:

  • trust losses and bad debts
  • 45 day rule and franking credits
  • SMSF non-arm’s length income
  • NSW Land tax threshold.
Materials from this session: