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  Miscellaneous 2010

The state of trust tax play

Source: New South Wales

Published Date: 18 May 2010

 

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This paper covers:
  • Bamford and trust distributions
  • children and franking credits
  • guidance from Bamford
  • streaming of income
  • concerns remaining
  • ATO actions before 30 June 2010
  • unpaid present entitlements and companies
  • timing - date of effect
  • accepting the ruling - going forward
  • UPEs of earlier years
  • section 109RB application
  • timing
  • the lifestyle asset amendments
  • interposed entity amendments
  • disclosure requirements
  • TFN withholding.
Author(s)

Individual Session

The state of trust tax play

Author(s): Ken Schurgott CTA-Life
Materials from this session:

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