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Trust distribution: The good, the bad and the ugly...presentation


It’s high noon for the Commissioner of Taxation and the Taxpayer on trust distribution issues. Trust distribution minutes are now subject to far greater scrutiny than at any time in the past. It is essential to achieving tax effective outcomes that resolutions are carefully prepa red - based on a thorough assessment of the trust income, the provisions of the trust deed and a correct application of trust and tax law to the facts.How did your practice fare on these issues in 2013 and how should you forward plan for 2014?

This paper allows you to make an assessment by providing a series of typical - but less than straight forward - case studies on a range of year-end scenarios. Materials provided will include sample trust deeds, pre 30 June scenarios and examples of ‘good, bad and ugly’ trust distribution minutes.

Specific topics covered include:

  • what am I looking for in the trust deed?
  • effectively distributing to entities within a family group
  • tricky issues concerning streaming capital gains and franked dividends
  • ‘balance income’ resolutions – the Commissioner’s shifting views
  • getting the timing issue right.

Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter is a Partner at Cowell Clarke and heads up the firm's Tax & Revenue Group. He provides specialist tax advice to public accountants and a wide range of corporate and medium to large family businesses as well as high net worth taxpayers. Peter has had a significant involvement with trust structures throughout his career and is the author on topical tax issues in CCH Tax Week and Taxation in Australia. Peter has a Master's degree in Taxation Law and is a member of The Tax Institute's State Council. - Current at 19 June 2012
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This was presented at 2013 South Australian Tax Intensive .

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