Capital Gains Tax (CGT) Tax administration Trusts

Taxation of trusts tug-of-war

Source: Western Australia

Published Date: 23 Aug 2012


1 July 2013 is the proposed commencement date for changes to flow from Treasury’s review of Div 6 of ITAA36. There is no clear “front runner”. A further Treasury policy paper is expected shortly providing greater details as to the “proportionate within class” and “trustee assessment and deduction” models, referred to in the November 2011 Treasury consultation paper.

This presentation provides an update on the progress of the review and commentary on the latest Government and Treasury announcements, and also practical guidance as to the likely legislative changes:

  • What the taxation of trusts landscape may look like in the not too distant future
  • Amendments that might be required to your client’s trust deeds
  • Trustee distribution.

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Individual Session

Taxation of trusts tug-of-war

Author(s): Jonathan Ilbery CTA-Life
Materials from this session:


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Capital Gains Tax (CGT) Tax administration Trusts 2012

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