Published on 19 Apr 02
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses what a trust is and why make one; what the different types of trusts are; what the interests, rights and obligations of the parties to the trust; how trusts are regulated; what the difference between corpus and income is; when is a change to a trust deed, a settlement; what can you do if the trust deed is missing; what are 'absolute entitlement' and 'present entitlement'.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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