Published on 07 Feb 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation explores the background to the new legislation, the key changes, and the compliance obligations on trustees. Discussion focusses on:
- the new trust regime including background and policy
- identification of affected trusts
- explanation of concessions for different trusts
- a worked example drawing on the concessions and illustrating the importance of aggregation
- new compliance obligations for trustees.
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