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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 CTA
Grantley Stevens is the Partner responsible for Nexia Edwards Marshall's Business Consulting and Taxation divisions. He consults to many medium to large businesses involved in agriculture, engineering, property, retail and hospitality. He specialises in income tax, FBT, CGT, GST and management consulting and is also a director Greyhounds Racing SA and on the finance committee of the Port Adelaide Football Club. Current at 30 August 2016 Click here to expand/collapse more articles by Grantley STEVENS.
 
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