Trusts 2021

Multiple party investment trust structures - Part 1: Federal taxes

Source: National

Published Date: 18 Oct 2021

 

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This video 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
  • Practicalities of the attribution managed investment trust (AMIT) within the SME market.
  • /ul>

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Multiple party investment trust structures - Part 1: Federal taxes

Author(s): Laura Spencer , Daniel Smedley CTA

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Daniel Smedley CTA

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Laura Spencer

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