maintenance

Become a Member
Resources
Insights
Events
Education
Membership
About us
Contact us
  Trusts 2018

Ongoing use of trusts after the next election

Source: QLD

Published Date: 31 May 2018

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Subscribe Now

Already a Member? Login Now

This paper covers:

  • what is a trust?
  • what type of trusts are there?
  • what are the key rules for taxing trust under Division 6 ITAA 1936?
  • what is a present entitlement?
  • why is present entitlement important?
  • when is a present entitlement deemed to arise?
  • what other matters are relevant in the context of present entitlement?
  • can a beneficiary disclaim an entitlement once he she or it becomes aware of it?
  • when must the present entitlement arise for Division 6 purposes
  • does Division 6 ITAA 1936 apply to all trusts?
  • apart from Division 6 when dealing with trusts in general, are there other provisions that need to be considered?
Author(s)
Download

Details

  • Published By: Bob Deutsch
  • Published On:31 May 2018
  • Took place at:The Palazzo Versace Hotel, 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.

Tags

Trusts 2018

Share this page