This paper covers:
- the new trust streaming rules (Division 6E)
- were the new streaming rules really necessary? (Greenhatch Case)
- ATO’s response to the Colonial decision
- ATO ID 2011/58: Taxation of trust distributions for revenue holders
- TD 2011/21: The ongoing capital v revenue debate for trusts
- Clark’s case: Is the trust resettlement question now settled?
- ongoing tax issues for stapled groups and public unit trusts.