Miscellaneous 2003

Assorted Trust Tax Issues

Source: South Australia

Published Date: 11 Apr 2003

 
The presentation examines various current trust issues including:
- ultimate beneficiary statements - where are we up to?
- trust distribution and section 109UB, including potential distributions from revaluation reserves
- in what circumstances concessionally taxed trusts should be considered (eg. testamentary trusts)
- family trust elections and interposed entity elections - when to use them (including consideration of loss companies owned by trusts)
- passing assets in discretionary trusts through generations - vest or split the trust?
- small business CGT concessions with discretionary trusts - connected entities.

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Individual Session

Assorted Trust Tax Issues

Author(s): Andrew Sinclair CTA
Materials from this session:

Details

  • Published By: Andrew Sinclair CTA
  • Published On:11 Apr 2003
  • Took place at:Hilton Motel, Port Lincoln

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