Introduction to taxing of trusts paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 25 Mar 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

how trusts are treated for tax purposes
special tax rules for taxing trust income and distributions (trustee, beneficiaries, minor beneficiaries, franking credits)
flowing through CGT concessions
CGT events for actions concerning trusts
cost base adjustments for unit trusts
taxing special types of trusts
deceased estates
testamentary trusts
child maintenance trusts
family trust elections/trust losses.

Author profile

Arlene Macdonald CTA-Life

Until her recent retirement, Arlene was a Barrister at the South Australian Bar for 17 years. Prior to this she spent 8 years at the Australian Government Solicitor's Office, and several years at the ATO and the Commonwealth Ombudsman's office. At the Bar she appeared and advised in a wide range of Commonwealth and State tax disputes concerning income tax, CGT, GST, stamp duty, payroll tax, land tax and other tax issues. Arlene is experienced in acting for the Commissioner of Taxation and for the range of taxpayers who were in dispute with the revenue authorities or who needed advice on how tax law applies in their case. She has a passion for legal education, especially in tax and trust law. She was awarded life membership of The Tax Institute in 2010 particularly for her work over many years in organising, promoting and providing education through The Tax Institute. She has written a vast number of papers and articles and is a highly sought after speaker. - Current at 30 March 2017

More by Arlene MACDONALD

Irreconcilable differences paper - 02-May-2013
Significant trust issues in estate planning paper - 11-August-2011
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Introduction to taxing of trusts paper - 29-March-2011
Introduction to trusts paper - 29-March-2011
Protecting the family assets (trusts and divorce): Part 2 - 01-February-2011
Protecting the family assets (trusts and divorce): Part 1 - 01-October-2010
Protecting the family assets (trusts and divorce) paper - 19-August-2010
Tax issues in family law property divisions paper - 06-May-2010
Introduction to taxation of trusts paper - 23-February-2010
Lost love and lost money - An incendiary combination: Current tax and trust issues in the Family Court paper - 17-October-2009
Unscrambling the egg: Current tax and trust issues in family law paper - 04-August-2009
Tax consequences of inheriting property paper - 23-March-2009
Trust busting, tax and the family court - Current issues for SME tax advisers paper - 12-March-2009
Introduction to trusts paper - 13-February-2008
The Court as a trust buster - where assets of a discretionary trust are at risk paper - 28-August-2007
Running a tax dispute at the AAT paper - 04-May-2007
Testamentary trusts: not just 'another' trust? paper - 23-November-2006
Practical guide to using trust losses paper - 05-May-2006
Bankruptcy and the family court: tearing apart the wedding cake - 01-September-2005
Dividing matrimonial property between spouses, the ATO and other creditors paper - 18-August-2005
Introduction to the taxing of trusts paper - 24-May-2005
Introduction to trusts paper - 24-May-2005
When are you able to put the tax year away? paper - 17-March-2005
Winding up trusts seminar paper - 03-November-2004
My Client the Deceased: When two certainties collide 'death' and 'taxes' - 04-June-2004
My Client the Divorcee - minimising the tax liability on the division of property seminar paper - 16-September-2003
My Client the Divorcee seminar paper - 28-March-2003
Mass marketed schemes - 02-May-2002
The essential principles of the law of trusts - 21-February-2002
The GST Implications of Ending Disputes - 01-September-2001
The GST court order and settlement maze - 01-September-2001
Case Study: Interest Deductibility - 23-August-2001
The Commissioner's big black dog 10 years on - practical update on Part IVA - 15-August-2001
Dispute Resolution - GST - 04-July-2001
The Too Hard Basket: Dealing with Old Tax Problems - 11-May-2001
The Too Hard Basket - Dealing with Old Tax Problems - 23-March-2001
Mass Marketed Schemes - Practitioner's View - 14-March-2001
The GST: An update of significant amendments and analysis of practical implications - 25-February-2000
Dying to be taxed: death and capital gains tax - 09-June-1999
Dying to be taxed: death and capital gains tax - 01-June-1999
CGT the case study way: death - the ultimate rollover - 24-March-1999
Insurance, ralph interface, second hand goods, procedures when no tax invoices, ATO ruling status - 25-February-1999
Tax and marriage - 21-August-1998
Tax and marriage - 21-August-1998
Section 108 - 30-April-1998
Section 108 - the new regime - 30-April-1998
Section 108 - 30-April-1998
Recent tax cases & developments - 18-February-1997

Click here to expand/collapse more articles by Arlene MACDONALD.

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Introduction to trusts

Author(s): Arlene MACDONALD

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Introduction to trusts paper

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Introduction to trust law presentation

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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