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Taxation of Trusts: Trust Distributions and CGT
Published on 31 Jul 2002 | Took place at Leonda by the Yarra, Melbourne, VIC
This seminar discusses income and capital distributions, along with CGT and trusts, in relation to the taxation of trusts.
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Individual sessions
Income and capital distributions
Author(s):
John JEFFREYS
This seminar paper examines typical trust powers for distributing income and capital, the effectiveness of distributions, the legal nature of unpaid distributions, mistakes, streaming of different classes of income to different beneficiaries and taxation of income and capital distributions.
Materials from this session:
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CGT and trusts
Author(s):
Rob JEREMIAH
This seminar paper examines details of the trusts sections of the CGT rules (Subdivision 104-E) and the interrelationship between trusts and the CGT concessions.
Materials from this session:
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