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  Income tax

Improving the taxation of trust income

Published Date: 8 Apr 2011

 

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A summary of our position is as follows:

  • The government’s intention of removing doubt around certain aspects of the operation of Division 6 is timely and responsive.
  • We urge the government to implement an “interim solution” for the income year ending 30 June 2011. Our proposed interim solution is that the ATO’s previous administrative practice, set out in the (now withdrawn) PS LA 2005/1 and TR 92/13, should be codified in the legislation.
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  • Published On:8 Apr 2011

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons 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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