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Trust distributions: The Commissioner speaks 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 29 Oct 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • background and implications of PSLA 2009/7 and PSLA 2005/1 (GA) for discretionary trusts
  • practical approaches to dealing with discrepancies between trust income and tax net income under PSLA 2009/7
  • is streaming still possible?
  • when are amended assessments required?
  • unpaid present entitlements - can they ever be treated as loans?

Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers, CTA, heads Cowell Clarke’s Tax & Revenue, Superannuation and Private Client practice groups. Peter advises and acts for a wide range of public and private companies and high net worth individuals and families. Peter’s areas of expertise include income tax (as it impacts on business and high net worth clients), capital gains tax, goods and services tax, state taxes, trust law and superannuation law. Peter has published numerous papers on trust structures and has considerable experience in this area. Peter is also a co-author of the Tax Institute’s SMSF Income Stream Guide and Cowell Clarke’s Australian Agribusiness Advisers’ Guide. - Current at 16 April 2024
Click here to expand/collapse more articles by Peter SLEGERS.

 

This was presented at Trusts in transition .

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

Individual sessions

Trust cloning: Some light at the end of the tunnel

Author(s):  Marc ROMALDI

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Trust distributions: The Commissioner speaks

Author(s):  Peter SLEGERS,  Andrea MELILLO

Materials from this session:

Further details about this event:

 

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