This paper covers:
- what section 100A targets
- key elements of section 100A
- other tax provisions besides section 100A that can apply to trust stripping arrangements
- current practical situations where section 100A could apply.
maintenance
Capital Gains Tax (CGT)
Division 7A
Trusts
Trust stripping provisions
Source: QLD
Published Date: 21 May 2014
Individual Session
Trust stripping provisions
Author(s):
Mark West
,
Dung Lam
Materials from this
session:
Details
- Published By: Mark West, Dung Lam
- Published On:21 May 2014
- Took place at:Tattersall's Club, Brisbane
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
Capital Gains Tax (CGT)
Division 7A
Trusts
2014
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