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Effective year end planning for trusts paper

Published on 02 May 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper provides some practical guidance for practitioners who want to ensure that income, gains and other amounts generated within a trust end up, and are taxed, in the intended beneficiaries’ hands. Topics covered include:

  • resolutions - requirements, formalities and common provisions
  • reviewing the trust deed - what to look for
  • capital and income distributions - different requirements
  • distributing tax preferred amounts - tips and traps
  • definition of trust income - its impact on distribution resolutions
  • worked case studies with example resolutions
  • loans to beneficiaries - who to look for.

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Robert WARNOCK
Current at 03 November 2016 Click here to expand/collapse more articles by Robert WARNOCK.
 

 

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