Miscellaneous 2007

Taxation of trusts

Source: QLD

Published Date: 30 Mar 2007

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

This paper covers:

  • how are trusts treated for tax purposes?
  • accounting for trust income
  • trust distributions, present entitlement and absolute entitlement
  • special tax rules for taxing income and distributions
  • CGT events and trusts
  • the traps of resettlements
  • taxing special types of trusts (deceased estates, testamentary trusts, child maintenance trusts, foreign trusts and other excluded trusts)
  • family trust elections and trust losses
  • Division 7A and trusts.

Individual Session

Taxation of trusts

Author(s): Mark Reynolds
Materials from this session:

Details

  • Published By: Mark Reynolds
  • Published On:30 Mar 2007
  • Took place at:The Chifley on Lennons, Brisbane

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.

Tags

Miscellaneous 2007

Share this page