Published on 25 Mar 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- how trusts are treated for tax purposes
- special tax rules for taxing trust income and distributions (trustee, beneficiaries, minor beneficiaries, franking credits)
- flowing through CGT concessions
- CGT events for actions concerning trusts
- cost base adjustments for unit trusts
- taxing special types of trusts
- deceased estates
- testamentary trusts
- child maintenance trusts
- family trust elections/trust losses.
Current at 01 June 2011
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