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Red Series: Trust Taxation Masterclass
Published on 21 Oct 1999 | Took place at Grand Hyatt Melbourne, Melbourne, VIC
This seminar examined in detail the latest developments in the taxation of trusts, including ultimate beneficiary statements and closely held trusts, trust resettlements and CGT, trust losses and other anti-avoidance provisions and the application of entity taxation and the new CGT concessions under the New Business Tax System.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Implications of Ralph Reforms
Author(s):
Ray CUMMINGS
Topics cover include: Application of entity taxation; Capital distributions; and new CGT conncessions and structuring issues
Materials from this session:
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Trust Resettlements
Author(s):
Ada MOSHINSKY
This paper coveres the effect of Capital Gains Tax, stamp duty, ATO Statement of Principles and Post Ralph variations on trust resettlements.
Materials from this session:
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Ultimate Beneficiary Statements
Author(s):
Graeme HALPERIN
This paper discusses the concept of closely held trusts and ultimate beneficiary statemetns and well as service unit trusts and trustee and director liabilities for such trusts.
Materials from this session:
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Anti-Avoidance Provisions: Loss Recoupment
Author(s):
John W DE WIJN
This seminar paper looks at the provisions in place to recoup losses incurred by trusts and individuals. It covers both Section 100A and Part IVA as well as the Income Injection Test.
Materials from this session:
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