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  2005

Fixing your Trust: Imputation and Trust Losses

Source: New South Wales

Published Date: 12 May 2005

 
This seminar series was held in:
- Sydney on 3 May 2005
- Parramatta on 12 May 2005.

Matters covered in the presentation included:
- tax advantages/benefits of being classified as a fixed trust
- what is a fixed trust?
- what is a vested and indefeasible interest?
- when is an interest deemed to be defeasible/indefeasible?
- analysis of typical trust deed clauses
- what trust deed clauses does the ATO find offensive?
- Commissioner's discretion to deem vested and indefeasible interest?
- distinctions between trust loss and imputation measures
- tax ruling applications.

Fixing your trust: Imputation and trust losses

Author(s): Bobby Acevski
Materials from this session:

Details

  • Published On:12 May 2005
  • Took place at:The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta

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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