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  2004

Trusts Distributions - The new 's109UB'

Source: Western Australia

Published Date: 18 Mar 2004

 
s109UB was a half page Bill when introduced effective 27 March 1998.

Its replacement and consequential amendments released on 19 February contains 10 pages of provisions and measures that will impact a wide range of transactions involving trusts. These seminar materials review in detail the legislative provisions announced and focus on its practical implications using a number of case study examples.

Key issues considered include:
- the range of transactions involving trusts that under the new provisions can get caught within Division 7A
- exempt transactions permitted
- operative date of the legislation
- anti-avoidance provisions within the bill
- what qualifies as a loan repayment.

The Taxation of Trusts "The New Section 109UB"

Author(s): Colin Munro
Materials from this session:

Details

  • Published On:18 Mar 2004
  • Took place at:City West Function Centre, West Perth

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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