Miscellaneous 1999

Resettlements,division 7A and trusts and ultimate beneficiary reporting requirements

Source: QLD

Published Date: 22 Oct 1999

 

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This paper will be taking a snapshot look at three recent developments in the taxation of trusts: The Commissioner's statement of what is a resettlement of a trust; The application of the deemed dividend provisions (Div. 7A) to trusts and the Commissioner's disturbing approach to interpretation; The requirements imposed on trustees of closely held trusts to disclose Ultimate beneficiaries.

Details

  • Published By: Mark L Robertson
  • Published On:22 Oct 1999
  • Took place at:Legends Hotel, Surfers Paradise

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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