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Trusts & trust accounting - It is not getting any easier paper
Published on 05 Nov 15 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- the definition of trust income
- trustee distribution resolutions and streaming
- section 100A - reimbursement agreement provisions.
Author profiles
Mark West CTA
Mark West, CTA is a qualified as a lawyer, chartered accountant and chartered tax adviser, Mark provides advice across the spectrum of taxes. Mark assists with all legal matters involving taxation law. He advises on appropriate business or investment structures/restructures and on making applications for rulings from the ATO. He assists with tax audits and with related settlement negotiations with the ATO and State revenue authorities. He has acted for clients in tax cases before the Administrative Appeals Tribunal and the Full Federal Court. Mark been listed as a leading tax lawyer in Queensland by Doyles Guide and The Best Lawyers™ in Australia.
- Current at
18 January 2024
Dung Lam CTA
Dung Lam, CTA, is a Principal at West Garbutt and is based in Sydney. Dung has more than two decades of experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, superannuation issues in the self-managed superannuation funds arena and tax issues related to estate planning. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners, an accredited Specialist in Business and Personal Tax with the NSW Law Society, a member of the Business Law Section Taxation Committee of the Law Council of Australia and a member of the NSW Law Society Liaison Committee with the Revenue NSW. Dung advises a broad range of clients ranging from corporates, small to medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients. - Current at 17 January 2023
This was presented at 23rd National Tax Intensive Retreat .
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Individual sessions
Trusts & trust accounting - It is not getting any easier
Author(s): Mark WEST, Dung LamMaterials from this session:
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Winding back (or down) the company
Author(s): Vanessa PRIESTMaterials from this session:
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Vesting trusts - Income tax
Author(s): Terry MURPHYMaterials from this session:
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Preparing for retirement & succession planning
Author(s): Michael PARKERMaterials from this session:
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Role of super in estate planning and issues on death
Author(s): Paul BanisterMaterials from this session:
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