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Trusts & Estates Club: Distributing to Corporate Beneficiaries after Taxation Ruling TR 2010/3

Published on 21 Jul 2010 | Took place at RACV Club, Melbourne , VIC

This event commented on drafting income resolutions considering the ATO view on unpaid present entitlements and Division 7A. It covered topics including resolutions, defining income and amending the deed.

This event was part of the Corporate Tax Club series.

Individual sessions

Distributing to corporate beneficiaries after Taxation Ruling TR 2010/3

Author(s):  Nabil (Bill) F. OROW This presentation covers:

  • scheme of Division 6
  • taxation of trusts - issues
  • Taxation Ruling TR 2010/3
  • what is a sub-trust?
  • ordinary loan
  • extended meaning of loan
  • evidence to contrary
  • significance of accounting entries
  • how to avoid Division 7A.
Materials from this session: