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Recent Developments on Trusts

Published on 29 May 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include:
- The Government's 22 March 2001 announcement (the 50% CGT concession and 'fixed interest' holders)
- What is income of a trust and where do we stand on Section 97 in light of Richardson's case (19 Feb 2001)
- New opportunities and the outlook for trusts after the collapse of entity taxation
- Recent court pronouncements on invaild distributions and trust loans
- Where are we now on Section 109UB? - Trusts as a planning vehicle in 2001: 50% CGT concession, Section 104/70

Author profile:

Graeme HALPERIN
Current at 14 September 2011 Click here to expand/collapse more articles by Graeme HALPERIN.
 

 

This was presented at SME Tax Intensive .

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Anti-avoidance rules and measures

Author(s):  Jennifer BATROUNEY

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