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  Trusts 2014

Division 6C and MITs

Source: New South Wales

Published Date: 19 Feb 2014

 

This presentation covers:

  • trust taxation reforms
  • collecting taxes in respect of taxable income of trusts:
    • why tax certainty is important
    • when is a trustee liable to pay taxes?
    • Division 6
    • Division 6C
  • Division 6 issues which undermine collection:
    • who pays - beneficiary or trustee and which trustee?
  • Division 6C issues - collection and administration policy rationale?:
    • eligible investment business definition
    • what is control of a trading business?
    • what are similar financial instruments.

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Author(s)

Individual Session

Current issues relating to trusts Division 6C and MITs

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

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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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