This paper covers:
- how trusts are treated for tax purposes
- special tax rules for taxing trust income and distributions (trustee, beneficiaries, minor beneficiaries, franking credits)
- flowing through CGT concessions
- CGT events for actions concerning trusts
- cost base adjustments for unit trusts
- taxing special types of trusts
- deceased estates
- testamentary trusts
- child maintenance trusts
- family trust elections/trust losses.