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The major tax issues with trusts presentation


Topics covered included:

  • The nature of a trust
  • How are trusts treated for income tax purposes
  • Importance of distributions and concept of "presently entitled"
  • Special tax rules for taxing trust income and distributions (trustee, beneficiaries, minor beneficiaries, franking credits)
  • Some CGT issues and trusts
  • Family Trust elections/Trust losses
  • A brief look at some planning issues concerning trusts.

Author profile:

Author Photo - Arlene Macdonald CTA-Life
Arlene Macdonald CTA-Life
Until her recent retirement, Arlene was a Barrister at the South Australian Bar for 17 years. Prior to this she spent 8 years at the Australian Government Solicitor's Office, and several years at the ATO and the Commonwealth Ombudsman's office. At the Bar she appeared and advised in a wide range of Commonwealth and State tax disputes concerning income tax, CGT, GST, stamp duty, payroll tax, land tax and other tax issues. Arlene is experienced in acting for the Commissioner of Taxation and for the range of taxpayers who were in dispute with the revenue authorities or who needed advice on how tax law applies in their case. She has a passion for legal education, especially in tax and trust law. She was awarded life membership of The Tax Institute in 2010 particularly for her work over many years in organising, promoting and providing education through The Tax Institute. She has written a vast number of papers and articles and is a highly sought after speaker. Current at 16 February 2015 Click here to expand/collapse more articles by Arlene MACDONALD.
Individual sessions

The major tax issues with trusts

Author(s):  Arlene MACDONALD

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