The new ATO focus area, documents on when 99B will start. ATO guidelines. Delving into some of the grey areas, such as:
- When section 99B generally applies in practice
- The types of trusts caught by section 99B
- The application of section 99B to non-resident trusts versus resident trusts (including resident trusts that once were foreign) and
- The other tricks and traps of 99B, including the availability of a FITO, pre CGT gains, accounting for income and capital and more.