Published on 29 May 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this powerpoint presentation include:
- The Government's 22 March 2001 announcement (the 50% CGT concession and 'fixed interest' holders)
- What is income of a trust and where do we stand on Section 97 in light of Richardson's case (19 Feb 2001)
- New opportunities and the outlook for trusts after the collapse of entity taxation
- Recent court pronouncements on invaild distributions and trust loans
- Where are we now on Section 109UB?
- Trusts as a planning vehicle in 2001: 50% CGT concession, Section 104/70
Current at 14 September 2011
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