Trusts 2014

Current issues in the taxation of trusts

Source: New South Wales

Published Date: 22 May 2014

 

This presentation covers:

  • why use trusts today?
  • UPEs:
    • Division 7A & UPEs
    • characterisation of UPEs elsewhere
  • section 100A and reimbursement agreements
  • taxpayer alert TA 2013/3 – ATO review of professional practice structures
  • trust distributions resolutions and streaming
  • absolute entitlement.

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Individual Session

Current issues in the taxation of trusts

Author(s): Dung Lam CTA , Mark West CTA

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