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Introduction to taxation of trusts paper

Published on 26 Feb 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • changing main residence
  • absence
  • temporary residents
  • use of dwelling for producing assessable income
  • land adjancent to the dwelling
  • repairing, renovating or building
  • deceased estates
  • main residence exemption for inherited dwelling.

Author profile:

Grantley STEVENS
Grantley is a Partner at Edwards Marshall Chartered Accountants. He has over 18 years experience advising many family owned and corporate clients in income tax planning, mergers and acquisitions, CGT, GST and FBT. The industries in which Grantley has had significant experience include building and construction, agriculture, hotel and hospitality, wholesale and retail trade, recreation and entertainment, property and business services.
Current at 10 August 2007
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