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Distributions from trusts presentation

Published on 28 Oct 04 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers the following:
- what is trust income and what is trust capital?
- can capital become income by definition?
- making capital distributions under the trust deed
- satisfying entitlements to income by distributing by specie
- CGT consequences for the trustee and beneficiary
- accessing CGT rollover exemptions
- GST implications of in specie distributions
- implications of recent cases
- accounting for trust income which is defined as 'tax law net income'.

Author profile:

Brian J RICHARDS

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This was presented at A Matter of Trusts .

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