Skip to main content
shopping_cart

Your shopping cart is empty

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:

Author Photo - Mark Robertson CTA
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

This was presented at Trusts, Reform and Business Dealing.

Get a 20% discount when you buy all the items from this event.

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

Materials from this session:

Further details about this event:

 

Copyright Statement