Trusts 2014

Current issues in the taxation of trusts

Source: New South Wales

Published Date: 22 May 2014

 

This presentation covers:

  • why use trusts today?
  • UPEs:
    • Division 7A & UPEs
    • characterisation of UPEs elsewhere
  • section 100A and reimbursement agreements
  • taxpayer alert TA 2013/3 – ATO review of professional practice structures
  • trust distributions resolutions and streaming
  • absolute entitlement.

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Individual Session

Current issues in the taxation of trusts

Author(s): Mark West , Dung Lam

Details

  • Published By: Mark West, Dung Lam
  • Published On:22 May 2014
  • Took place at:Doltone House, Hyde Park, 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.

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