Published on 22 Jul 03
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- how a trust can be split
- whether the splitting is a resettlement
- what happens with carry forward losses
- whether there any other problems, including stamp duty issues
- practical problems and solutions.
This presentation accompanies the author's Splitting Trusts article published in the October 2002 edition of The Tax Specialist.
Current at 19 March 2013
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