This paper covers:
- Bamford and trust distributions
- children and franking credits
- guidance from Bamford
- streaming of income
- concerns remaining
- ATO actions before 30 June 2010
- unpaid present entitlements and companies
- timing - date of effect
- accepting the ruling - going forward
- UPEs of earlier years
- section 109RB application
- timing
- the lifestyle asset amendments
- interposed entity amendments
- disclosure requirements
- TFN withholding.