Capital Gains Tax (CGT) Shares Trusts

Tax treatment of trusts

Source: Western Australia

Published Date: 19 May 2011


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This paper covers:

  • confusion as to tax treatment
  • ‘streaming’ and (interim) anti-avoidance legislation
  • specific anti-avoidance rules for exempt entities used to shelter taxable income of the trust estate
  • where does the draft legislation leave trust deeds (need for amendment)?
  • where may the wider review and re-write of ITAA36 division 6 (into new ITAA97 provisions) lead?

Individual Session

Tax treatment of trusts

Author(s): Jonathan Ilbery CTA-Life


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Capital Gains Tax (CGT) Shares Trusts 2011

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