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Trust distributions: The Commissioner speaks paper

Published on 29 Oct 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • background and implications of PSLA 2009/7 and PSLA 2005/1 (GA) for discretionary trusts
  • practical approaches to dealing with discrepancies between trust income and tax net income under PSLA 2009/7
  • is streaming still possible?
  • when are amended assessments required?
  • unpaid present entitlements - can they ever be treated as loans?

Author profiles

Andrea Michaels CTA
Andrea is a Managing Director with NDA Law Pty Ltd. - Current at 12 August 2013
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Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers, LLB (Hons), MTax, CTA Partner Cowell Clarke Peter heads Cowell Clarke's tax and revenue practice group. Peter advises and acts for a wide range of public and private companies as well as for the trustees of self managed superannuation funds. Peter’s areas of expertise include: income tax (as it impacts on business and high net worth clients); capital gains tax; goods and services tax; state taxes and superannuation law. Peter also does succession planning work and is involved in significant business restructures. Peter is regularly involved in advising SMSF trustees on issues associated with superannuation income streams. Peter has a master’s degree in taxation from the University of NSW – ATAX School. Peter is also a member of the Australian Institute of Company Directors and the SMSF Professionals Association of Australia Ltd. Peter is a member of the Tax Institute’s South Australian State Council. - Current at 19 July 2017
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This was presented at Trusts in transition .

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