Trusts roadshow workbook paper
Published on 09 Aug 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- challenges facing SME clients in administering discretionary trusts
- the trust income, taxable income & distrutable income rebate
- conduit theory of capital distributions
- present entitlement
- Division 7A and unpaid present entitlements
- trust losses
- family trust elections
- practical trust management and structuring issues.
Current at October 2009
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