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Taxation of trusts paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 30 Mar 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • how are trusts treated for tax purposes?
  • accounting for trust income
  • trust distributions, present entitlement and absolute entitlement
  • special tax rules for taxing income and distributions
  • CGT events and trusts
  • the traps of resettlements
  • taxing special types of trusts (deceased estates, testamentary trusts, child maintenance trusts, foreign trusts and other excluded trusts)
  • family trust elections and trust losses
  • Division 7A and trusts.

Author profile

Mark Reynolds CTA
Mark is a Tax Partner in Crowe, with over 25 years experience in providing tax advice to clients on both income tax and indirect tax issues. Mark primarily works with SME clients in the property, retail and not-for-profit sectors, assisting them in all aspects of their business operations. - Current at 18 November 2022
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This was presented at Trusts: Back to Basics .

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Taxation of trusts

Author(s):  Mark REYNOLDS

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Trust law basics

Author(s):  Chris DAVIS

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