
Australian Trusts Tax Handbook 2019-20
Book $76.40* $191.00 RRP Save: $114.60 (60%) |
Date: 13/08/2019 Code: 9780864697967 Thomson Reuters, AUSTRALIA |
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Format | Title | Date | Code | Price | |
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Online | Australian Trusts Tax Handbook | 19/12/2011 | 41528331 | $1,287.31 |
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Book | Australian Trusts Tax Handbook 2018-19 / Nutshell: Trusts 6e | 02/08/2018 | 9780455243337 | $219.00 |
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Book | Australian Trusts Tax Handbook 2019-20 | 13/08/2019 | 9780864697967 | $76.40 |
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eBook - ProView | Australian Trusts Tax Handbook 2019-20 eBook | 19/08/2019 | 9780864697974 | $76.40 |
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Book+eBook | Australian Trusts Tax Handbook 2019-20 Book + eBook | 19/08/2019 | 42651789 | $91.20 |
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Description
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 students, 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
There is 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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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