Published on 27 May 14
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- trust distributions: How did we get to where we are today?
- Division 6 ITAA 36:
- conceptual framework
- capital gains streaming provisions
- trustee resolutions:
- practical aspects – the ABCD model
- UPEs: Key dates.
Moira is a Director in the Tax Insights and Policy Group at Deloitte. In this role, Moira deals with emerging issues and advises both corporate groups and large private clients on a broad range of tax matters, including group restructures, tax consolidations, CGT, trust distributions and Division 7A.
- Current at
30 August 2017