Miscellaneous 2008

Introduction to taxing of trusts

Source: New South Wales

Published Date: 25 Mar 2008

 

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This paper covers:

  • how trusts are treated for tax purposes
  • special tax rules for taxing trust income and distributions (trustee, beneficiaries, minor beneficiaries, franking credits)
  • flowing through CGT concessions
  • CGT events for actions concerning trusts
  • cost base adjustments for unit trusts
  • taxing special types of trusts
  • deceased estates
  • testamentary trusts
  • child maintenance trusts
  • family trust elections/trust losses.

Individual Session

Introduction to taxing of trusts

Author(s): Steven Rosenstrauss , Arlene Macdonald
Materials from this session:

Details

  • Published By: Arlene Macdonald
  • Published On:25 Mar 2008
  • Took place at:Dockside, Darling Harbour

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 2008

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