This presentation covers:
- trust topics:
- CGT Event E1 or A1?
- writing off UPEs as bad debts
- applications to Supreme Court to vary trust terms
- Division 6C - public trading trusts - what constitutes a unit trust'
- streaming franked distributions
- disputes:
- mixed questions of fact and law
- Division 35:
- discretion to allow deduction of non-commercial losses.