Published on 23 Sep 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- challenges facing SME clients in administering discretionary trusts
- the trust income, taxable income and distributable income debate
- conduit theory of capital distributions
- present entitlement
- addendum - practice statement Law Administration PSLA 2009/7
- trust losses
- family trust elections
- deductibility of interest incurred in acquiring an interest in a trust
- CGT discount concessions
- small business CGT concessions - underlying interests
- practical trust management and structuring issues.
Current at 20 October 2010
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Current at 15 June 2011
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