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.
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