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  Miscellaneous 2008

The major tax issues with trusts

Source: South Australia

Published Date: 7 Feb 2008

 
Topics covered included:
  • The nature of a trust
  • How are trusts treated for income tax purposes
  • Importance of distributions and concept of "presently entitled"
  • Special tax rules for taxing trust income and distributions (trustee, beneficiaries, minor beneficiaries, franking credits)
  • Some CGT issues and trusts
  • Family Trust elections/Trust losses
  • A brief look at some planning issues concerning trusts.

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