Trusts 2012

Tasmanian pre-convention trust distribution workshop and case studies

Source: TAS

Published Date: 18 Oct 2012

 

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This paper covers:

  • what is “income”?
  • income of the trust estate
  • the proportionate approach
  • streaming
  • creating a specific entitlement
  • streaming capital gains 
  • streaming franked distributions
  • other complications
  • resettlements
  • Unpaid Present Entitlements – practical ways of achieving a “compliant structure”
  • Greenhatch
  • recharacterisation clauses.

Individual Session

Tasmanian pre-convention trust distribution workshop and case studies presentation

Author(s): Ken Schurgott

Details

  • Published By: Ken Schurgott
  • Published On:18 Oct 2012
  • Took place at:Cradle Mountain Chateau, Cradle Mountain

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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Trusts 2012

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