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Trusts: Revisiting distribution issues paper

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Published on 30 May 19 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • revisiting “income of the trust estate” and s 95 net income
  • reclassification of income
  • streaming of income & capital
  • reassessment of assessable income
  • issues arising when preparing resolutions noting the trust deed
  • “distributions” in the context of family trust distributions tax
  • ineffective circular resolutions
  • ever-present s100A reimbursement agreement issues.

Author profile

Daniel Smedley CTA
Daniel Smedley, CTA, enjoys helping private enterprise clients solve complex taxation and trust law issues. He is a trusted confidant in planning the succession of his clients’ personal and business affairs. Daniel is a Chartered Tax Adviser (The Tax Institute) and an Accredited Specialist in Taxation Law (Law Institute of Victoria). He is recognised by his peers in Doyles Guide and Best Lawyers for his work in Taxation, Trusts and Succession Planning. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 05 February 2026
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