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2010 trusts roadshow workbook paper

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.

Author profiles:

Daniel SMEDLEY
Current at 20 October 2010 Click here to expand/collapse more articles by Daniel SMEDLEY.
 
Ron JORGENSEN
Current at 15 June 2011 Click here to expand/collapse more articles by Ron JORGENSEN.

 

Individual sessions

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