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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 CTA
Trevor Pascall, CTA heads up Crowe Horwath’s North Specialist Tax team with responsibilities for Queensland and northern New South Wales. He joined Crowe Horwath in March 2016. Prior to that he was a Tax Partner at one of the Big Four. Having built up over 30 years of taxation experience, he provides advice on a wide spectrum of tax issues to a broad range of clients across a number of industry groups and sectors. He started his tax career with the ATO, having spent many years in senior positions, including over four years as Tax Counsel. Trevor is a regular presenter at seminars and currently lectures in The Tax Institute’s formal education program. - Current at 21 November 2018
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This was presented at In Trusts We Trust? .

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