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Multiple party investment trust structures – Part 1: Federal taxes video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 18 Oct 21 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This video covers:

  • Unitised trust and revenue losses in light of PCG 2016/16
  • Unitised trust and dividend flow-through and former s 160 APHL (14)
  • CGT Event E4 on payment of a non-assessable amount
  • CGT Event C2 on redemption or unit buy back
  • Application of the value shifting rules to non-arms’ length transactions
  • Consideration of redemptions and new unit issues vs transfers between parties
  • Practicalities of the attribution managed investment trust (AMIT) within the SME market.
    • /ul>

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Multiple party investment trust structures – Part 1: Federal taxes
Author(s):  Daniel SMEDLEY,  Laura Spencer

Material from this session:

Author profiles

Daniel SMEDLEY
Click here to expand/collapse more articles by Daniel SMEDLEY.
Laura Spencer
Click here to expand/collapse more articles by Laura Spencer.
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