Your shopping cart is empty
45 Day Rule: Trusts and Dark Holes
Published on 05 May 2004 | Took place at The Menzies Hotel, Sydney, NSW
The 45 day rule as it operates for trusts is an area full of issues and deep dark holes in which to fall.
Individual sessions
Franked Dividends and Discretionary Trusts
Author(s):
David KL RAPHAEL
If you have a trust that receives franked dividends the time has come to revisit the issues. These issues might not disappear until major corrections are made to the law, including family trust elections, the practice of fixed/non-fixed trusts, and forgotten lore that may become law (eg the new 207J). This paper will show you the dark holes and direct you back towards the light.
Materials from this session:
insert_drive_file
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.