Trusts Seminar Notes updated to September 2009

The Trust notes answer all your questions re:

Is the definition of ‘income' in a trust deed important in the context of distributions undertaken by the trustee?
How should a distribution resolution be framed?
Can a distribution occur if a trust has an accounting loss but taxable income?
Can a distribution to a minor beneficiary be fixed at an amount, which will ensure no tax is payable by the beneficiary, if trust taxable income is subsequently increased?
How should discount capital gains be distributed?
How would a distribution be effected if, say, a trust realised a capital gain of $100 and had trading losses of $50 in the same year?
Can franked dividends be ‘streamed' to particular beneficiaries?
What issues arise when a distribution to a private company beneficiary remains unpaid?
In what circumstances might the benefit of a ‘tax break' investment allowance deduction claimed by a trust be lost as a result of the year-end distribution resolution by the trustee?
... And more ...

Quantity	Product
	Trusts Seminar Notes updated to September 2009 Price: $88.00 Members: $77.00