Imputation Trusts 2014

Taxation of closely held trusts

Source: New South Wales

Published Date: 20 Mar 2014

 

This presentation covers:

  • where are we now?
  • what are the main problems?
  • government’s temporary solution to streaming
  • Board of Taxation review of Division 7A and trusts with UPE’s
  • net (tax) income and trust (accounting) income
  • distributions of income and capital streaming legislation
  • examples.

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Details

  • Published By: Jo-Anne Hotston
  • Published On:20 Mar 2014
  • Took place at:Bentleys, Sydney

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.

Tags

Imputation Trusts 2014 Miscellaneous Capital Gains Tax (CGT)

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