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CGT and trusts

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Published on 31 Jul 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper examines details of the trusts sections of the CGT rules (Subdivision 104-E) and the interrelationship between trusts and the CGT concessions.

Author profile

Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on its Tax Law Specialisation Advisory Committee. He is a member of the board and technical and policy committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as tax, superannuation, succession and estate planning and trusts. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. - Current at 29 June 2020
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This was presented at Taxation of Trusts: Trust Distributions and CGT .

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Income and capital distributions

Author(s):  John JEFFREYS

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CGT and trusts

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