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Trusts and the franking credits trap: Can we fix it?

Published on 01 Feb 20 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Commissioner considers that a beneficiary’s interest in the corpus of a unit trust cannot be fixed. How then can beneficiaries access franking credits on franked dividends received by a trust?

Author profile

Laura Spencer
Laura is a Senior Associate in Sladen Legal’s business law team. Laura practices in federal and state tax, structuring and asset protection, trust law and commercial matters. Laura is a member of The Tax Institute’s VIC 8th Annual Tax Forum Committee and Breakfast Club Committee. - Current at 24 August 2020
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