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  Miscellaneous 2009

Trust distributions: The Commissioner speaks

Source: South Australia

Published Date: 29 Oct 2009

 

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This paper covers:
  • background and implications of PSLA 2009/7 and PSLA 2005/1 (GA) for discretionary trusts
  • practical approaches to dealing with discrepancies between trust income and tax net income under PSLA 2009/7
  • is streaming still possible?
  • when are amended assessments required?
  • unpaid present entitlements - can they ever be treated as loans?
Author(s)

Individual Session

Trust distributions: The Commissioner speaks

Author(s): Andrea Melillo CTA , Peter Slegers CTA
Materials from this session:

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