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.
Daniel is a Principal of Sladen Legal. He is a Law Institute of Victoria Accredited Specialist in Tax Law and holds a Master of Taxation. Daniel is the principal author of Trusts Structures Guide published by The Tax Institute and a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law.
- Current at
26 February 2016
Ron Jorgensen, CTA, is a Partner at Rigby Cooke Lawyers. Ron principally consults on Commonwealth and state tax laws, tax dispute resolution and compliance enforcements, and specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax-sensitive commercial and property transactions. Ron is an Accredited Specialist in Tax Law, a member of the Law Institute of Victoria and a respected technical writer and presenter. Ron is a fierce advocate for taxpayers.
- Current at
23 May 2017