Miscellaneous 1999

Resettlements,division 7A and trusts and ultimate beneficiary reporting requirements

Source: QLD

Published Date: 22 Oct 1999

 

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This paper will be taking a snapshot look at three recent developments in the taxation of trusts: The Commissioner's statement of what is a resettlement of a trust; The application of the deemed dividend provisions (Div. 7A) to trusts and the Commissioner's disturbing approach to interpretation; The requirements imposed on trustees of closely held trusts to disclose Ultimate beneficiaries.

Details

  • Published By: Mark L Robertson
  • Published On:22 Oct 1999
  • Took place at:Legends Hotel, Surfers Paradise

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