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Trusts: Current state of play presentation

Published on 07 Nov 13 by NATIONAL DIVISION, THE TAX INSTITUTE

Although the government has proposed reforming the trust provisions, the start date for those rules is not until 1 July 2014. This presentation considers a number of difficult issues that are currently arising in practice with the recent amendments to Div 115 and 207 of the ITAA97, and the interplay between Div 6 and the deemed dividend rules in Div 7A of the ITAA36.

This presentation covers, among other things :

  • streaming in practice – what practical difficulties have arisen???
  • practical difficulties with interposed trusts in complex structures and Div 7A 
  • ??Division 7A and Part IVA – specific versus general anti-avoidance rules – can trusts be caught in the middle???
  • review of Div 7A and trust UPEs from an accountant’s perspective.

Author profile:

Author Photo - Arthur ATHANASIOU
Arthur ATHANASIOU
Current at 18 January 2012 Click here to expand/collapse more articles by Arthur ATHANASIOU.
 

 

This was presented at 21st National Tax Intensive .

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Author(s):  Vanessa PRIEST

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