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Trusts workbook and case studies paper

Published on 18 Sep 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper addresses some of the current challenges facing SME clients in administering the modern discretionary trust including:

  • the trust income, taxable income and distributable income debate
  • care required if relying on PS LA 2005/1 (GA)
  • streaming income with different characteristics to different beneficiaries
  • creating a present entitlement in light of recent case law
  • distributions of income versus appointments of income
  •  family trust elections, planning issues and their role in:
    • exceptions to the trust loss regime
    • passing the income injection test
    • distribution of franked dividends.

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Harwood Andrews Lawyers

Current at October 2009
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