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  Miscellaneous 2001

Recent Developments on Trusts

Source: Victoria

Published Date: 29 May 2001

 
Topics covered in this powerpoint presentation include:
- The Government's 22 March 2001 announcement (the 50% CGT concession and 'fixed interest' holders)
- What is income of a trust and where do we stand on Section 97 in light of Richardson's case (19 Feb 2001)
- New opportunities and the outlook for trusts after the collapse of entity taxation
- Recent court pronouncements on invaild distributions and trust loans
- Where are we now on Section 109UB? - Trusts as a planning vehicle in 2001: 50% CGT concession, Section 104/70

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Author(s)

Individual Session

Recent developments on trusts

Author(s): Graeme Halperin CTA
Materials from this session:

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Details

  • Published By: Graeme Halperin CTA
  • Published On:29 May 2001
  • Event Name:SME Tax Intensive
  • Session Name:Recent Developments on Trusts
  • Read Time:3+ minutes
  • Took place at:Leonda by the Yarra

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