Miscellaneous 2014

Tax deferred distributions

Source: New South Wales

Published Date: 19 Feb 2014


This presentation covers:

  • overview of the issue and impacts
  • next steps to resolve?
  • summary of ATOID 2011/58
  • practical application with examples
  • Treasury and governments views
  • case law analysis of conduit theory of trusts and
  • Division 6 as an exclusive code
  • other policy interaction.

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Individual Session

Tax deferred distributions

Author(s): Antoinette Elias , Brian Lane
Materials from this session:


  • Published By: Antoinette Elias
  • Published On:19 Feb 2014
  • Took place at:InterContinental Sanctuary Cove Resort, Gold Coast

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2014

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