Published on 16 Nov 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following topics:
- what constitutes a valid trust distribution
- streaming income and capital gains
- present entitlement
- differences between tax income and accounting income
- reimbursement agreements
- distributing to non-beneficiaries
- disclaiming entitlement.
Michael advises privately owned businesses and has been helping families structure their investments for many years. He is an active participant in the development of government tax policy for family business. Michael chairs the Tax Institute’s Trust and Estates Club and his formal qualifications include a Bachelor of Economics, a Bachelor of Arts and a Masters of Taxation Law from the University of Melbourne.
- Current at
13 September 2011