Miscellaneous 2004

Trust distributions

Source: Victoria

Published Date: 16 Nov 2004

 

This paper covers the following topics:

  • what constitutes a valid trust distribution
  • streaming income and capital gains
  • present entitlement
  • differences between tax income and accounting income
  • reimbursement agreements
  • distributing to non-beneficiaries
  • disclaiming entitlement.

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Individual Session

Trust distributions

Author(s): Michael Jones
Materials from this session:

Details

  • Published By: Michael Jones
  • Published On:16 Nov 2004
  • 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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Miscellaneous 2004

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