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Trusts and the Ralph proposals

Published on 24 Oct 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper is concerned with the changes to the taxation of trusts announced by the Federal Government following the release of the Review of Business Taxation A Tax System Redesigned. I have confined my detailed comments to those trusts that will be included in the entity taxation arrangements contained in those proposals. I have made only brief references to the changes applicable to Collective Investment Vehicles (CIVs) as this paper focuses on the changes affecting closely held trusts.

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Kate SWINDON

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This was presented at Trusts, Reform and Business Dealing.

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Business Dealings

Author(s):  Jane MADDEN

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Resettlements, Trusts and Division 7A

Author(s):  Mark L ROBERTSON

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Trusts and the Ralph Proposals

Author(s):  Kate SWINDON

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Small Business Rollover and Exemption Provisions

Author(s):  David RUSSELL

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