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Family Trusts and Other Trusts: the GDP-Adjusted Method and the Exceptions

Published on 29 Aug 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include: Who can use the GDP-adjusted method of calculating instlaments?; How is unallocated trust income treated?; What are the special rules for beneficiaries who are 'absolutely entitled'?

Author profile:

Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. Current at 15 September 2011 Click here to expand/collapse more articles by Noel BEHARIS.
 

This was presented at PAYG Instalments for Partners & Beneficiaries - Are You Ready?.

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