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Taxation of closely held trusts presentation

Published on 20 Mar 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • where are we now?
  • what are the main problems?
  • government’s temporary solution to streaming
  • Board of Taxation review of Division 7A and trusts with UPE’s
  • net (tax) income and trust (accounting) income
  • distributions of income and capital streaming legislation
  • examples.

Author profile:

Jo-anne HOTSTON
Current at 16 May 2011 Click here to expand/collapse more articles by Jo-anne HOTSTON.
 

 

Individual sessions

Taxation of closely held trusts

Author(s):  Jo-anne HOTSTON

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