Australian Trusts Tax Handbook 2019-20

ISBN: 9780864697967
Publisher: Thomson Reuters
Publish Date: 21/08/2019

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Australian Trusts Tax Handbook 2019-20

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Australian Trusts Tax Handbook 2019-20 eBook

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Australian Trusts Tax Handbook 2019-20

The Australian Trusts Tax Handbook 2019-20 is a practical guide to the rules relating to the taxation of trusts.

Current to 30 June 2019, it is streamlined to meet the needs of practitioners and advisers and brings together all the key trust tax provisions and concepts; with plain English explanations, definitions, examples, case studies, sample trust deed clauses, tips and alerts.

There are also step-by-step guides to calculating the income and net income of a trust, streaming capital gains and franked distributions, making effective trust distributions and drafting distribution minutes.

What's new in the Australian Trusts Tax Handbook 2019-20

  • A a new chapter on the CGT small business concessions, including commentary on the recent amendments to the basic conditions applying to trust interests and shares (chapter 9).
  • The commentary has also been updated for legislative changes and other new developments in the taxation of trusts, including:
    • an important ATO ruling on trust vesting
    • the High Court decision in FCT v Thomas & Ors [2018] HCA 31, a test case on franking credits and trust income
    • an ATO draft determination on trust split arrangements
    • new cases on deductions
    • an ATO determination on how the Div 7A interposed entity rules apply to ordinary commercial transactions

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