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Current issues relating to trusts Division 6C and MITs paper

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • taxing the trustee of a transparent trust – the current rules:
    • how and when does the Tax Act assess trustees for tax liabilities of the trust?
    • collecting tax from the trustee
    • absolute entitlement- taxing the trustee or the beneficiary
    • assessing trustees where there has been a resettlement of a trust
    • which trustee to collect from where there is a change of trustee?
    • collecting taxes from a trustee in liquidation
    • withholding taxes.

Author profile:

Karen PAYNE
Current at 26 February 2014 Click here to expand/collapse more articles by Karen PAYNE.
 

 

This was presented at 2014 Financial Services Taxation Conference .

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