Australian Trusts Tax Handbook 2018-19 Book + eBook

Australian Trusts Tax Handbook 2018-19 Book + eBook

By Anna Ziaras


$215.00* RRP

Date: 21/08/2018

Code: 42495251

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Online Australian Trusts Tax Handbook (WestlawAU) 19/12/2011 41528331 $334.99
Book Australian Trusts Tax Handbook 2018-19 02/08/2018 9780864698353 $180.00 Add to cart
eBook - ProView Australian Trusts Tax Handbook 2018-19 eBook 26/07/2018 9780864698360 $180.00 Add to cart
Book+eBook Australian Trusts Tax Handbook 2018-19 Book + eBook 21/08/2018 42495251 $215.00 Add to cart
Book Australian Trusts Tax Handbook 2018-19 / Nutshell: Trusts 6e 02/08/2018 9780455243337 $199.00 Add to cart
Book Australian Trusts Tax Handbook 2019-20 13/08/2019 9780864697967 $191.00 Add to cart
eBook - ProView Australian Trusts Tax Handbook 2019-20 eBook 19/08/2019 9780864697974 $191.00 Add to cart
Book+eBook Australian Trusts Tax Handbook 2019-20 Book + eBook 19/08/2019 42651789 $228.00 Add to cart


The Australian Trusts Tax Handbook 2018-19 is a practical guide to the rules relating to the taxation of trusts.

Current to 30 June 2018, 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.

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.

What's New

There is new commentary on:

  • trust vesting;
  • the residency status of trust estates;
  • the Commissioner’s discretion to treat an interest in the income or capital of a trust as a fixed entitlement;
  • family trust distribution tax and distributions to non-beneficiaries; and
  • a range of proposed tax measures affecting trusts.

The commentary has also been updated for new ATO rulings and guidance, and for important court decisions concerning trusts, including:

  • an ATO draft ruling on employee benefit trusts;
  • ATO determinations that treat capital gains in respect of non-taxable Australian property as ordinary income if amounts attributable to the gains are distributed to Australian beneficiaries;
  • the suspension of the ATO’s guidelines on allocating profits within professional firms;
  • ATO guidelines for trustees whose UPE sub-trust arrangements mature in the 2017-18 income year;
  • an ATO draft determination on the application of the Div 7A interposed entity rules to ordinary commercial transactions;
  • federal, state and territory tax rates; and
  • Whitby Land Company Pty Ltd (Trustee) v DCT [2017] FCA 28 on alternative assessments, Chief Comr of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184 and Lewski v FCT [2017] FCAFC 145 on trust disclaimers, Re Moignard and FCT [2017] AATA 1661 on present entitlement, and Ellison v Sandini Pty Ltd [2018] FCAFC 44 on CGT event A1 and changes in beneficial ownership.

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.