shopping_cart

Your shopping cart is empty

Franked distributions of trusts: systematic method of allocating them and other taxable income, with analysis of defective provisions

Member Price: $35.00
Non Member Price: $45.00

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 01 Oct 21 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The relatively new rules allocating a trust’s franked distributions and associated tax attributes to beneficiaries are complex and they contain numerous anomalies and defects that provide challenges to understanding. This article provides a systematic approach to gaining an understanding of the rules and it uses numerous examples to facilitate this. The article also analyses the various anomalous and defective provisions and makes suggestions on the preferred interpretation that should be taken to these provisions.

Author profile

Dale Boccabella CTA
Dale has 18 years experience teaching a wide range of Australian taxation law courses at both undergraduate and postgraduate level including goods and services tax, fringe benefits tax, taxation of companies, tax administration and tax avoidance. Dale is currently teaching at the University of New South Wales and has also published over 70 articles on a wide range of areas of Australia’s taxation system. - Current at 29 May 2019
Click here to expand/collapse more articles by Dale BOCCABELLA.

 

Copyright Statement