Published Date: 8 Aug 2018
The Tax Institute welcomes the opportunity to make a submission to the Australian Taxation Office in relation to the Draft Tax Determination TD 2018/D3 Income Tax: will a trust split arrangement of the type described in this draft Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT Event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?
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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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