maintenance
Trusts
2021
Multiple party investment trust structures " Part 1: Federal taxes
Source: National
Published Date: 18 Oct 2021
This podcast covers:
- Unitised trust and revenue losses in light of PCG 2016/16
- Unitised trust and dividend flow-through and former s 160 APHL (14)
- CGT Event E4 on payment of a non-assessable amount
- CGT Event C2 on redemption or unit buy back
- Application of the value shifting rules to non-arms' length transactions
- Consideration of redemptions and new unit issues vs transfers between parties and
- Practicalities of the attribution managed investment trust (AMIT) within the SME market.
Individual Session
Multiple party investment trust structures - Part 1: Federal taxes
Author(s):
Laura Spencer
,
Daniel Smedley
Details
- Published By: Daniel Smedley, Laura Spencer
- Published On:18 Oct 2021
- Took place at:MCED, Melbourne & Online
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
2021
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