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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:

Author Photo - Peter Slegers CTA
Peter Slegers CTA
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 01 February 2016 Click here to expand/collapse more articles by Peter SLEGERS.
 
Andrea Michaels CTA
Andrea is a Managing Director with NDA Law Pty Ltd. Current at 12 August 2013 Click here to expand/collapse more articles by Andrea MELILLO.

This was presented at Trusts in transition.

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