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Division 6C and MITs presentation

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • trust taxation reforms
  • collecting taxes in respect of taxable income of trusts:
    • why tax certainty is important
    • when is a trustee liable to pay taxes?
    • Division 6
    • Division 6C
  • Division 6 issues which undermine collection:
    • who pays - beneficiary or trustee and which trustee?
  • Division 6C issues - collection and administration policy rationale?:
    • eligible investment business definition
    • what is control of a trading business?
    • what are similar financial instruments.

Author profile:

Karen PAYNE
Current at 26 February 2014 Click here to expand/collapse more articles by Karen PAYNE.
 

 

This was presented at 2014 Financial Services Taxation Conference .

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