Miscellaneous 2005

Distributions from trusts

Source: Victoria

Published Date: 9 Aug 2005

 

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This paper focusses on distributions from trusts. In particular, it addresses the income tax issues associated with the following areas:

  • income and capital distributions
  • relevance of debt/equity rules to characterising trust distributions
  • CGT issues and CGT events
  • distributions of CGT discount amounts
  • streaming of different types of assessable income (franked dividends, capital gains)
  • Subdivision EA of Division 7A
  • latest developments.

Individual Session

Distributions from trusts

Author(s): Noel Beharis
Materials from this session:

Details

  • Published By: Noel Beharis
  • Published On:9 Aug 2005
  • 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 2005

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