Trusts 2014

Current issues relating to trusts Division 6C and MITs

Source: New South Wales

Published Date: 19 Feb 2014

 

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This paper covers:

  • taxing the trustee of a transparent trust – the current rules:
    • how and when does the Tax Act assess trustees for tax liabilities of the trust?
    • collecting tax from the trustee
    • absolute entitlement- taxing the trustee or the beneficiary
    • assessing trustees where there has been a resettlement of a trust
    • which trustee to collect from where there is a change of trustee?
    • collecting taxes from a trustee in liquidation
    • withholding taxes.

Individual Session

Current issues relating to trusts Division 6C and MITs

Author(s): Karen Payne
Materials from this session:

Details

  • Published By: Karen Payne
  • Published On:19 Feb 2014
  • Took place at:InterContinental Sanctuary Cove Resort, Gold Coast

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 2014

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