Miscellaneous 2005

Distributions from trusts

Source: Victoria

Published Date: 9 Aug 2005


This presentation focusses on distributions from trusts. In particular, it addresses the income tax issues associated with the following areas:

  • income and capital distributions
  • relevance of debt/equity rules to characterising trust distributions
  • CGT issues and CGT events
  • distributions of CGT discount amounts
  • streaming of different types of assessable income (franked dividends, capital gains)
  • Subdivision EA of Division 7A
  • latest developments.

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Individual Session

Distributions from trusts

Author(s): Noel Beharis CTA
Materials from this session:


  • Published By: Noel Beharis CTA
  • Published On:9 Aug 2005
  • Took place at:Leonda by the Yarra, Hawthorn

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Miscellaneous 2005

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