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Trusts - Current Issues and Hot Topics

Published on 28 Nov 2014 | Took place at City West Receptions, , WA

It is several years now since Bamford, the ATO’s changed views on UPEs, and trust streaming legislation caused a splash in the tax advice industry. This ‘not-to-be-missed’ event brought together three trusts experts to revisit some of those changes a few years on – what have we learnt, what are the continuing and emerging issues and what are the ATO’s current hot spots?

Individual sessions

ATO hot spots

Author(s):  Fiona Dillion

This presentation covers:

  • trusts - taxpayer alerts
  • section 100A
  • unpaid present entitlements
  • emerging issues.
Materials from this session:

Trust hot topics

Author(s):  Ken SCHURGOTT

This paper covers:

  • timeliness of distributions
  • streaming
  • denial of CGT discount to foreign beneficiaries
  • UPEs and subdivision EA
  • UPEs and section 100A
  • accretions to income – section 100AB
  • Project DO IT and trusts
  • where to from here?
Materials from this session: