Published on 30 Mar 07
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- how are trusts treated for tax purposes?
- accounting for trust income
- trust distributions, present entitlement and absolute entitlement
- special tax rules for taxing income and distributions
- CGT events and trusts
- the traps of resettlements
- taxing special types of trusts (deceased estates, testamentary trusts, child maintenance trusts, foreign trusts and other excluded trusts)
- family trust elections and trust losses
- Division 7A and trusts.
Mark Reynolds FTIA is an Associate Principal with WHK Horwath advising on both income tax and indirect
tax issues to businesses of all sizes, from multinationals to SMEs and the not-for-profit
sector. Mark is expert in structuring and restructuring SMEs and family business groups,
with emphasis on CGT, GST, and trusts.
Current at 19 February 2009
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