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Trust distributions paper

Member Price: $57.00
Non Member Price: $75.00

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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 23 Nov 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

How do you effectively distribute from trusts - the legal and taxation requirements raise a myriad of issues when drafting trust distributions. This paper will address issues including:

  • what are income or capital gains that can be distributed?
  • streaming or targeting income to beneficiaries
  • defining, identifying or creating beneficiaries
  • income clauses and trustee resolutions for trusts in a post-BRK (Bris), Ramsden, Idlecroft & Nemesis world.

Author profile

Peter Allen
Photo of author, Peter ALLEN Peter is a Partner in the Brisbane office of Allens Arthur Robinson. Peter advises on all taxation and revenue law related, especially income tax, capital gains tax, GST and stamp duty. He has acted for many corporate and government clients in major transactions, restructuring and start-ups. Peter was also the chair of the Revenue Law Committee of the Queensland Law Society for more than 10 years. - Current at 01 April 2009
Click here to expand/collapse more articles by Peter ALLEN.

 

This was presented at 14th National Tax Intensive Retreat: Trusts Under the Microscope .

Get a 20% discount when you buy all the items from this event.

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Workshop 1: CGT small business concessions

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