Published on 10 Oct 02
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses CGT issues for trusts, including: definition of 'income', attribution clauses, distributions from revaluation reserves, interim capital distributions from unit/discretionary trusts, discount capital gains - Div 115, access to small business CGT concessions, and resettlements.
John has over 26 years’ experience advising clients on international and corporate taxation matters. He has a particular interest in infrastructure projects and has clients in the energy generation, construction and property industries. He leads Ernst & Young’s Queensland International Tax Group and has also worked in the Firm’s Auckland tax practice.
- Current at
03 August 2015