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Trusts: Revisiting distribution issues paper

Published on 30 May 19 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • revisiting “income of the trust estate” and s 95 net income
  • reclassification of income
  • streaming of income & capital
  • reassessment of assessable income
  • issues arising when preparing resolutions noting the trust deed
  • “distributions” in the context of family trust distributions tax
  • ineffective circular resolutions
  • ever-present s100A reimbursement agreement issues.

Author profile

Daniel Smedley CTA
Daniel enjoys solving complex taxation and trust law issues for private enterprise clients. He is also a trusted confidant in planning the succession of his client’s personal and business affairs. Daniel is a Chartered Tax Advisor with The Tax Institute, accredited as a specialist in Taxation Law with the Law Institute of Victoria, and the principal author of the Trust Structures Guide published by The Tax Institute. Since 2016, Daniel has appeared in the list of one of Australia's “Best Lawyers of the Year” in the practice of tax law. The list is compiled by Best Lawyers and published in the Australian Financial Review. Daniel has also been recognised in Doyles Guide as a recommended tax lawyer since 2016. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 22 October 2019
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This was presented at 2019 Queensland Tax Forum .

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