Published on 25 Sep 01
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses trusts, with a focus on: The ATO statement on creation of trusts, Division 7A - loans to and by trustees, FBT - loans to beneficiaries, Ralph reforms, discount capital gains, CGT distributions, superannuation, unit trusts vs fixed trusts miscellaneous issues.
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner.
- Current at
30 August 2017