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  Trusts 2018

Ongoing use of trusts after the next election

Source: QLD

Published Date: 31 May 2018

 

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This paper covers:

  • what is a trust?
  • what type of trusts are there?
  • what are the key rules for taxing trust under Division 6 ITAA 1936?
  • what is a present entitlement?
  • why is present entitlement important?
  • when is a present entitlement deemed to arise?
  • what other matters are relevant in the context of present entitlement?
  • can a beneficiary disclaim an entitlement once he she or it becomes aware of it?
  • when must the present entitlement arise for Division 6 purposes
  • does Division 6 ITAA 1936 apply to all trusts?
  • apart from Division 6 when dealing with trusts in general, are there other provisions that need to be considered?
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Details

  • Published By: Bob Deutsch
  • Published On:31 May 2018
  • Took place at:The Palazzo Versace Hotel, Gold Coast

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