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Trust distributions presentation

Published on 16 Nov 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the following topics:

  • what constitutes a valid trust distribution
  • streaming income and capital gains
  • present entitlement
  • differences between tax income and accounting income
  • reimbursement agreements
  • distributing to non-beneficiaries
  • disclaiming entitlement.

Author profile:

Michael JONES
Current at 03 June 2009 Click here to expand/collapse more articles by Michael JONES.
 

This was presented at Trust Planning .

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