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Partnerships and Service Trusts: Calculating and Allocating Instalment Income

Member Price: $57.00
Non Member Price: $75.00

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Published on 29 Aug 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include: What goes into instalment income of a partnership/trust?; How is that instalment income allocated amongst the partners/beneficiaries?; How are new partners/beneficiaries treated?

Author profile

Sarah Bernhardt
Sarah is a tax lawyer and accountant with more than 30 years' experience as a tax practitioner. She was a Partner for more than 19 years in the tax group at Allens and is now a sole practitioner with expertise in corporate, international and employment taxation (including employee share schemes and executive remuneration). Sarah is a member of the Law Council's Tax Committee and is also a former member of the advisory panel to the Board of Taxation. Academic Qualifications: • Bachelor of Commerce and Bachelor of Law, University of Queensland (B Com/LLB) Professional Designations: • Chartered Tax Advisor (CTA) • Chartered Accountant (CA) - Current at 25 August 2020
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This was presented at PAYG Instalments for Partners & Beneficiaries - Are You Ready? .

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Individual sessions

Partnerships and Service Trusts: Calculating and Allocating

Author(s):  Sarah BERNHARDT

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Family Trusts and Other trusts: the GDP-Adjusted Method and

Author(s):  Noel BEHARIS

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