Australian Trusts Tax Handbook Online

Publisher: Checkpoint

Online

Australian Trusts Tax Handbook Online

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

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.

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  • Review of trust tax provisions
  • Key trust concepts
  • The importance of the trust deed
  • Taxation of trust income - Div 6
  • Trusts and capital gains tax
  • Streaming of trust income
  • Unearned income of minors
  • Trusts and Div 7A
  • Trust losses
  • Trust-related deductions
  • Trusts and primary producer concessions
  • Closely held trusts
  • Anti-avoidance provisions
  • Administration, tax returns, tax rates
  • Rates of tax

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