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Distributions of income and capital from trusts


This powerpoint presentation discusses distributions of income and capital from trusts, including: how to get them right, revaluations and distributions, issues with the wording of resolutions, amending resolutions, key issues with trust deeds, distributions between trusts to companies and Division 7A, streaming to beneficiaries, unpaid trust distributions, imputation and the 45 Day rule, ultimate beneficiary statements, trust income versus net income.

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Trevor Pascall CTA
Study Period 2 2017 Subject Convenor - CTA2B Advanced (Webinar 1 ) Study Period 1 2017 Subject Convenor - CTA2B Advanced (Webinar 1 & Lecture 3) CTA1 Lecture Presenter - Lecture 2:Deductions and Lecture 5: CGT Trevor heads up Crowe Horwath’s North Specialist Tax team with responsibilities for Queensland and northern NSW. He joined Crowe Horwath in March 2016. Prior to that, he was a Tax Partner at one of the Big Four. Having built up over 30 years of taxation experience, he provides advice on a wide spectrum of tax issues to a broad range of clients across a number of industry groups and sectors. He started his tax career with the ATO, having many years in senior positions, including over four years as Tax Counsel. - Current at 03 August 2017
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This was presented at In Trusts We Trust? .

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