Skip to main content
shopping_cart

Your shopping cart is empty

Distributions of income and capital from trusts

Published on 06 Jun 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses distributions of income and capital from trusts, including: how to get them right, revaluations and distributions, issues with the wording of resolutions, amending resolutions, key issues with trust deeds, distributions between trusts to companies and Division 7A, streaming to beneficiaries, unpaid trust distributions, imputation and the 45 Day rule, ultimate beneficiary statements, trust income versus net income.

Author profile:

Trevor PASCALL
Trevor Pascall FTIA is a Partner at KPMG Brisbane with over 30 years of taxation experience. He is involved in providing taxation advice and tax compliance services to a broad range of clients, including a number in the property industry.
Current at 10 November 2008
Click here to expand/collapse more articles by Trevor PASCALL.
 

This was presented at In Trusts We Trust? .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Tax rules for loss trusts

Author(s):  Simon CLARK

Materials from this session:

The termination of trusts

Author(s):  Michael BINETTER

Materials from this session:

Further details about this event:

 

Copyright Statement