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Published on 14 Jul 2011 | Took place at Bentleys Chartered Accountants, Sydney , NSW

The Younger Tax Practitioner Series 2011 covers everyday practice issues that confront individuals commencing in the tax profession.

This event covered trusts and was aimed at those who have been in tax-related employment for between 6 and 18 months, it also catered to those seeking a refresher in this topic area.

Individual sessions

Current taxation issues with trusts

Author(s):  Jo-anne HOTSTON

This presentation covers:

  • how is net income determined
  • net (tax) income and trust (accounting) income
  • distributions of income and capital and ATO view
  • streaming of income.
Materials from this session: