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Statement of principles - Resettlements

Published on 13 Jul 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

ATO document which sets out the statement of principles to guide taxpayers, tax advisors and ATO decision makers on when the Commissioner will treat changes to a trust as giveng rise to a resettlement. Specific scenarios discussed include: addition or removal of beneficiaries; extending the duration of the trust; changes in trust property; changes of trustee; changes to the terms of the trust.

Author profile:

Geoff LLOYD


 

This was presented at Taxation of Trusts - The Nightmare Continues.

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Closely held Trusts

Author(s):  Joe LOMBARDO

Materials from this session:

Statement of principles - Resettlements

Author(s):  Geoff LLOYD

Materials from this session:

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