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  Miscellaneous 2004

Latest Developments in the Taxation of Trusts and Beneficiaries convention

Source: National

Published Date: 3 Apr 2004

 

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This paper considers recent legislation, case law and ATO developments in the taxation of trusts and their beneficiaries. Focus areas include:
- structuring trust transactions with the new s109UB
- streaming of income and capital gains by discretionary trusts
- a review of the proportional approach to taxation of distributions - common traps with trustee distribution resolutions
- deductibility of interest incurred by Trusts following TR 2003/9 - in particular, pay-out of unpaid distributions
- tax preferred distributions by fixed trusts and CGT impact
- Div 152 issues impacting charities, trust deed drafting and Family Trust Elections.
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