Miscellaneous 1999

Statement of principles - Resettlements

Source: South Australia

Published Date: 13 Jul 1999

 
ATO document which sets out the statement of principles to guide taxpayers, tax advisors and ATO decision makers on when the Commissioner will treat changes to a trust as giveng rise to a resettlement. Specific scenarios discussed include: addition or removal of beneficiaries; extending the duration of the trust; changes in trust property; changes of trustee; changes to the terms of the trust.

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Details

  • Published By: Geoff Lloyd
  • Published On:13 Jul 1999
  • Took place at:Hindley Parkroyal Adelaide, Adelaide

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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Miscellaneous 1999

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