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Resettlements,division 7A and trusts and ultimate beneficiary reporting requirements

Published on 22 Oct 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper will be taking a snapshot look at three recent developments in the taxation of trusts: The Commissioner's statement of what is a resettlement of a trust; The application of the deemed dividend provisions (Div. 7A) to trusts and the Commissioner's disturbing approach to interpretation; The requirements imposed on trustees of closely held trusts to disclose Ultimate beneficiaries.

Author profile:

Mark L ROBERTSON
Mark is a Barrister at Sir Harry Gibbs Chambers, Ground Floor, Wentworth Chambers. Mark is in his 12th year at the Bar, practising in Brisbane and Sydney. He acts for and against State and Commonwealth revenue authorities, and has been involved in many recent Trust cases. Mark is a regular presenter for the Taxation Institute and is a member of a number of taxation committees including the Taxation Institute’s State Council and Education Committee and has published a number of articles.
Current at 12 March 2008 Current at 03 April 2008 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

 

This was presented at Trusts, Reform and Business Dealing .

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Individual sessions

Business Dealings

Author(s):  Jane MADDEN

Materials from this session:

Resettlements, Trusts and Division 7A

Author(s):  Mark L ROBERTSON

Materials from this session:

Trusts and the Ralph Proposals

Author(s):  Kate SWINDON

Materials from this session:

Small Business Rollover and Exemption Provisions

Author(s):  David RUSSELL

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