- The Division 6 re-write is well underway however the new measures will not come into effect until 1 July 2014 at the earliest. This means that practitioners need to be aware of issues that can arise under the current Division 6 as well as issues for Deceased Estates and on-going issues that arise from the Tax Office's current administration of Division 7A as it applies to Trusts. This seminar was designed to be an in-depth examination of trust fundamentals that goes beyond a standard introduction to trusts.
- Topics covered include:
- trust fundamentals
- update on trust cases
- Division 7A and UPE's
- deceased estates