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  Miscellaneous 2001

Recent Developments on Trusts

Source: Victoria

Published Date: 29 May 2001

 

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Topics covered in this seminar paper include:
- The Government's 22 March 2001 announcement (the 50% CGT concession and 'fixed interest' holders)
- What is income of a trust and where do we stand on Section 97 in light of Richardson's case (19 Feb 2001)
- New opportunities and the outlook for trusts after the collapse of entity taxation
- Recent court pronouncements on invaild distributions and trust loans
- Where are we now on Section 109UB? - Trusts as a planning vehicle in 2001: 50% CGT concession, Section 104/70
Author(s)

Individual Session

Recent developments on trusts

Author(s): Graeme Halperin
Materials from this session:

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Details

  • Published By: Graeme Halperin
  • Published On:29 May 2001
  • Took place at:Leonda by the Yarra

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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