This presentation covers:
- the new trust streaming rules and were they necessary? (Greenhatch case)
- Colonial and the ATO's response
- ATO ID 2011/58: Taxation of tax-deferred distributions for revenue holders
- TD 2011/21: Ongoing capital v revenue debate for trusts
- Clark's case: is the trust resettlement issue now settled?
- ongoing issues for stapled groups and public unit trusts.