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  Miscellaneous 2004

Trusts and CGT - The Hidden Dangers of the 'E' Events

Source: South Australia

Published Date: 12 Mar 2004

 
The declaration of trusts, the transfer of assets in and out of trusts, and the transfer of assets between trusts, continue to be difficult areas for tax practitioners. This presentation considers the effect of CGT on trusts.

In particular, case studies are used to demonstrate how all the E events are treated, with particular emphasis on:
- declaration of trusts
- non assessable distributions (incl CGT discount and small business concessions)
- in specie distributions
- asset revaluation reserves
- non resident issues
- winding up and vesting trusts.

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Author(s)

Individual Session

Trusts and CGT - The Hidden Dangers of the 'E' Events

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

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Details

  • Published By: Andrew Sinclair CTA
  • Published On:12 Mar 2004
  • Took place at:Sunset Cove (Wirrina)

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