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  Trusts 2014

Current issues relating to trusts Division 6C and MITs

Source: New South Wales

Published Date: 19 Feb 2014

 

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This paper covers:

  • taxing the trustee of a transparent trust – the current rules:
    • how and when does the Tax Act assess trustees for tax liabilities of the trust?
    • collecting tax from the trustee
    • absolute entitlement- taxing the trustee or the beneficiary
    • assessing trustees where there has been a resettlement of a trust
    • which trustee to collect from where there is a change of trustee?
    • collecting taxes from a trustee in liquidation
    • withholding taxes.
Author(s)

Individual Session

Current issues relating to trusts Division 6C and MITs

Author(s): Karen Payne CTA
Materials from this session:

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Details

  • Published By: Karen Payne CTA
  • Published On:19 Feb 2014
  • Took place at:InterContinental Sanctuary Cove Resort, Gold Coast

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