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The ATO’s focus on distributions from trusts to SMSFs

Published on 01 Oct 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article considers three ways that the ATO has indicated that it will review distributions from trusts to SMSFs; the non-arm’s length income rules, treating distributions as contributions and reviewing unpaid present entitlements owing to SMSFs.

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Philip BRODERICK
Current at 31 July 2013 Click here to expand/collapse more articles by Philip BRODERICK.
 

 

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