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2021 Local Tax Club – Melbourne CBD Trust distributions – Navigating the trustee’s annual minefield

Published on 17 Jun 2021 | Took place at Leonda by the Yarra, Hawhorn, VIC

While trust distributions are an annual event, there is nothing standard about them. With 30 June fast approaching, now is an appropriate time to revisit year-end trust distribution issues before trustee resolutions are made.

This Month's session considered a number of practical issues including:

  • Distributing income of the trust estate and the net income
  • Streaming franking credits and capital gains
  • Section 100A and the coming tsunami
  • Issues for family trusts and their interposed entities
  • The obligations of closely held trusts.

Individual sessions

Navigating the trustee’s annual minefield

Author(s):  Paul SOKOLOWSKI,  Mark MACRAE,  Kaitilin LOWDON

This paper covers:

  • Distributing income of the trust estate and the net income
  • Streaming franking credits and capital gains
  • Section 100A and the coming tsunami
  • Issues for family trusts and their interposed entities
  • The obligations of closely held trusts.
Materials from this session: