Published on 09 Aug 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper focusses on distributions from trusts. In particular, it addresses the income tax issues associated with the following areas:
- income and capital distributions
- relevance of debt/equity rules to characterising trust distributions
- CGT issues and CGT events
- distributions of CGT discount amounts
- streaming of different types of assessable income (franked dividends, capital gains)
- Subdivision EA of Division 7A
- latest developments.
Current at 18 January 2012
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