Trusts 2021

Multiple party investment trust structures - Part 1: Federal taxes

Source: National

Published Date: 18 Oct 2021


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This podcast covers:

  • Unitised trust and revenue losses in light of PCG 2016/16
  • Unitised trust and dividend flow-through and former s 160 APHL (14)
  • CGT Event E4 on payment of a non-assessable amount
  • CGT Event C2 on redemption or unit buy back
  • Application of the value shifting rules to non-arms' length transactions
  • Consideration of redemptions and new unit issues vs transfers between parties and
  • Practicalities of the attribution managed investment trust (AMIT) within the SME market.
Author Profile
Daniel Smedley CTA

Author Profile
Laura Spencer

Individual Session

Multiple party investment trust structures - Part 1: Federal taxes

Author(s): Laura Spencer , Daniel Smedley CTA


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Trusts 2021

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