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  Miscellaneous 1999

Tax Q & A: Trust distributions: the implications of the pattern of distribution test

Source: Taxation In Australia Journal Article

Published Date: 1 Jul 1999

 
The pattern of distribution test was introduced as one of three control and ownership tests in the trust loss provisions, and has to be satisfied. This has become a requirement under a number of tax reforms. It is relevant to trust loss rules, small business CGT concessions, and company loss rules. Some answers are provided in this article.
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