Australian Trusts Tax Handbook 2017-18

Australian Trusts Tax Handbook 2017-18

By Anna Ziaras


$90.00* $180.00 RRP Save: $90.00 (50%)

Date: 04/08/2017

Code: 9780864698858

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Book Australian Trusts Tax Handbook 2017-18 04/08/2017 9780864698858 $90.00 Add to cart
Book+eBook Australian Trusts Tax Handbook 2017-18 Book+eBook 18/08/2017 42117350 $117.50 Add to cart
eBook - ProView Australian Trusts Tax Handbook 2017-18 eBook 28/07/2017 9780864698926 $90.00 Add to cart
Online Australian Trusts Tax Handbook (WestlawAU) 19/12/2011 41528331 $311.33


The Australian Trusts Tax Handbook 2017-18 is a practical guide to the rules relating to the taxation of trusts.

Current to 30 June 2017, it is streamlined to meet the needs of practitioners and advisers and brings together all the key trust tax provisions and concepts into the one publication, 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

  • The commentary has been updated for legislative changes, in particular, the increase in the small business turnover threshold to $10 million, with effect from 1 July 2016. The threshold remains at $2 million for the CGT small business concessions.
  • The commentary has also been updated for new ATO rulings and taxpayer alerts concerning trusts, as well as important court decisions.

The Handbook also includes detailed commentary on small business CGT relief, the impact of Division 7A on trusts (particularly in relation to unpaid present entitlements) and the application of the anti-avoidance rules to trust arrangements.

Australian Trusts Tax Handbook is available on Thomson Reuters' Checkpoint online platform (updated in June and November each year), and is also available as an eBook on the Thomson Reuters' Proview eReader.

Table of Contents

  • Key trust concepts
  • The importance of the trust deed
  • Taxation of trust income - Div 6
  • Streaming of trust income
  • Trusts and capital gains tax
  • Trust-related deductions
  • Trust losses
  • Trusts and small business relief
  • Primary producer concessions for beneficiaries
  • Anti-avoidance rules
  • Trusts and deemed dividends - Div 7A
  • Closely held trusts
  • Unearned income of children
  • Administration, tax returns, tax rates
  • Rates of tax
  • Review of trust tax provisions
  • State and territory taxes

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Carry out trust distributions with total confidence

The Annual Trust Distributions Workflow is an interactive workflow that breaks down the process of how to make trust distributions into easy to understand steps, and includes extensive explanatory commentary and sample resolution templates.

The Workflow also includes the Annual Trust Distributions Calculator, which allows you to perform 'what if' scenarios to determine the nature and quantum of distributions to allocate to each beneficiary.