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Trust Losses

Published on 20 Mar 97 by THE TAX INSTITUTE

This presentation focuses on the legislation introduced into Parliament to proscribe trafficking in trust losses. Looks at the extent to which the legislation is likely to interfere with a range of ordinary transactions which are quite outside the scope of the evil sought to be proscribed by the Government.

Author profile:

Mark LEIBLER

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This was presented at 13th National Convention.

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Individual sessions






Trust Losses

Author(s):  Mark LEIBLER

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Utilisation of Tax Losses

Author(s):  Michael LONGES

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Substance versus form: the ATO approach: 2

Author(s):  David RUSSELL

Materials from this session:

Current income tax and CGT issues for trusts

Author(s):  Rodney ROSENBLUM

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Practical issues: settling audits and contesting assessments

Author(s):  Rob O'CONNOR,  Liz PETERSEN

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Timing issues and derivation of income

Author(s):  John DAVIES

Materials from this session:

Trends in taxes on employee benefits

Author(s):  Andrew PURDON

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Part IVA: where to draw the line

Author(s):  Michael CARMODY

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Part IVA: The Spotless Case

Author(s):  John EMMERSON

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The vulnerability of a professional adviser

Author(s):  Michael HILL

Materials from this session:

The new R & D regime: 1996 changes to the tax concession

Author(s):  Martin FINN

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Tax issues for privatisation

Author(s):  Anthony PROCTOR

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