Published on 04 Mar 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper focusses on the practical implications of the new legislation using a number of case study examples.
This was also presented by Nigel Kingston at the Trusts Distributions: The new 's109UB' seminar held in Perth on 18 March 2004, and by Mark Northeast at the Taxation of Trusts - The New 109UB seminar held in Hobart and Launceston on 16 April 2004.
The paper includes some minor updates made by the author for presentation at the 'Division 7a downfalls' seminar held in Melbourne on 2 March 2005.
Mark Northeast FTIA is a partner in the Tax Consulting division of Pitcher Partners. He has over 20 years experience dealing with tax legislation primarily advising to privately owned business and the SME market.
Current at 26 February 2009
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