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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
Danielis a Principal of Sladen Legal. He 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, recognised by The Tax Institute as “the leading resource for anyone advising on trusts, structuring and planning issues”. From 2016 to 2019, Daniel has been named in the list of Australia’s “Best Lawyers of the Year” in the practice of tax law in the list compiled by United States peer-review company Best Lawyers. Daniel has also been recognised in Doyles Guide as a recommended tax lawyer since 2016. Daniel is a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law. - Current at 04 September 2019
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This was presented at 2019 Queensland Tax Forum .

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