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.
Trevor is a Senior Partner, Tax Advisory, Crowe Brisbane with lead tax responsibilities for Queensland, Northern Territory and northern NSW and a member of the Crowe Australasia Tax Leadership Team, and the Australasian representative on Crowe Global Mobility Services Steering Committee and Crowe Asia Pacific Regional Tax Committee. He is a senior tax professional with over 30 years taxation experience.
Trevor brings a complete range of tax advisory services to all clients, large and small. As a highly respected tax advisory specialist, Trevor has significant, extensive knowledge in cross-border and international tax issues for both outbound and inbound clients.
- Current at
22 September 2020