Miscellaneous 2014

Tax deferred distributions

Source: New South Wales

Published Date: 19 Feb 2014

 

This presentation covers:

  • overview of the issue and impacts
  • next steps to resolve?
  • summary of ATOID 2011/58
  • practical application with examples
  • Treasury and governments views
  • case law analysis of conduit theory of trusts and
  • Division 6 as an exclusive code
  • other policy interaction.

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Individual Session

Tax deferred distributions

Author(s): Antoinette Elias , Brian Lane
Materials from this session:

Details

  • Published By: Antoinette Elias
  • 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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Miscellaneous 2014

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