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Issues with trust distributions presentation

Published on 07 Nov 19 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what is trust income?
  • creating a present entitlement
  • creating a specific entitlement
  • Section 99B
  • Section 100A
  • unpaid present entitlements of corporate beneficiaries.

Author profile

Bradley Jones CTA
Bradley is a member of the NSW Bar, he has a broad practice in Commonwealth and state revenue matters where regularly advises and appears for both taxpayers and revenue authorities. He advises resident and non-resident clients in the finance, property development, telecommunications and mining industries in relation to both domestic and international transactions. Before coming to the Bar in 2005, Bradley was a senior associate at Mallesons Stephen Jaques. - Current at 31 March 2015
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This was presented at NSW Trusts Conference .

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Individual sessions




Death and trusts – A practical guide

Author(s):  Danielle Verde,  Lisa To

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