Trusts 2014

Division 6C and MITs

Source: New South Wales

Published Date: 19 Feb 2014


This presentation covers:

  • trust taxation reforms
  • collecting taxes in respect of taxable income of trusts:
    • why tax certainty is important
    • when is a trustee liable to pay taxes?
    • Division 6
    • Division 6C
  • Division 6 issues which undermine collection:
    • who pays - beneficiary or trustee and which trustee?
  • Division 6C issues - collection and administration policy rationale?:
    • eligible investment business definition
    • what is control of a trading business?
    • what are similar financial instruments.

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Individual Session

Current issues relating to trusts Division 6C and MITs

Author(s): Karen Payne CTA


  • Published By: Karen Payne CTA
  • Published On:19 Feb 2014
  • Took place at:InterContinental Sanctuary Cove Resort, Gold Coast

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Trusts 2014

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