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  2003

Taxing Trust Issues

Source: Victoria

Published Date: 24 Jul 2003

 
Division 152 and Section 109UB

Tax advisers and their clients may have escaped the Entity Tax Regime but received instead a constant barrage of assaults on trust structures and transactions. The recent action by the ATO on service trusts, the ATO Practice Statement on treatment of trust capital gains, the possible denial of CGT relief under Div 152, and of course the Section 109UB saga, are just a few examples of trust tax matters under the spotlight by both the Federal Government and the ATO.

This seminar examined both the Div 152 CGT issue and latest developments on the Section 109UB front arising out of a special TIA meeting with the Treasurer's tax advisers and Treasury on 11 July 2003.

Taxing Trust Issues

Author(s): Andrew O'Bryan
Materials from this session:

Details

  • Published On:24 Jul 2003
  • Took place at:Leonda by the Yarra, Hawthorn

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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