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Distributions from trusts presentation

Member Price: Free
Non Member Price: $15.00

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 28 Oct 04 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers the following:
- what is trust income and what is trust capital?
- can capital become income by definition?
- making capital distributions under the trust deed
- satisfying entitlements to income by distributing by specie
- CGT consequences for the trustee and beneficiary
- accessing CGT rollover exemptions
- GST implications of in specie distributions
- implications of recent cases
- accounting for trust income which is defined as 'tax law net income'.

Author profile

Brian Richards CTA
Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience. - Current at 04 January 2018
Click here to expand/collapse more articles by Brian J RICHARDS.

 

This was presented at A Matter of Trusts .

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