Miscellaneous 2009

Trusts workbook and case studies

Source: National

Published Date: 18 Sep 2009

 

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This paper addresses some of the current challenges facing SME clients in administering the modern discretionary trust including:

  • the trust income, taxable income and distributable income debate
  • care required if relying on PS LA 2005/1 (GA)
  • streaming income with different characteristics to different beneficiaries
  • creating a present entitlement in light of recent case law
  • distributions of income versus appointments of income
  •  family trust elections, planning issues and their role in:
    • exceptions to the trust loss regime
    • passing the income injection test
    • distribution of franked dividends.

Individual Session

Trusts workbook and case studies

Author(s): Harwood Andrews Lawyers
Materials from this session:

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