shopping_cart

Your shopping cart is empty

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 25 January 2017
Click here to expand/collapse more articles by Andrea MELILLO.
Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers heads Cowell Clarke’s Tax & Revenue Group. Peter advises and acts for a wide range of public and private companies, as well as the trustees of SMSFs. His areas of expertise include income tax (as it impacts on business and high net worth clients), CGT, GST, state taxes and superannuation law. Peter also undertakes succession planning work and is involved in significant business restructures. Regularly involved in advising SMSF trustees on issues associated with superannuation income streams, he is the co-author of The Tax Institute title, SMSF Income Stream Guide. - Current at 06 June 2017
Click here to expand/collapse more articles by Peter SLEGERS.

 

This was presented at Trusts in transition .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Further details about this event:

 

Copyright Statement
click to expand/collapse