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Published on 11 Apr 03
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The presentation examines various current trust issues including:
- ultimate beneficiary statements - where are we up to?
- trust distribution and section 109UB, including potential
distributions from revaluation reserves
- in what circumstances concessionally taxed trusts should be considered (eg. testamentary trusts)
- family trust elections and interposed entity elections - when to use them (including consideration of loss companies owned by trusts)
- passing assets in discretionary trusts through generations - vest or split the trust?
- small business CGT concessions with discretionary trusts - connected entities.
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