Australian Trusts Tax Handbook 2021-22 eBook

Australian Trusts Tax Handbook 2021-22 eBook

By Anna Ziaras

eBook - ProView

$199.00* RRP

Date: 09/07/2021

Code: 9780864697356

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Online Australian Trusts Tax Handbook 19/12/2011 41528331 $1,287.31
eBook - ProView Australian Trusts Tax Handbook 2021-22 eBook 09/07/2021 9780864697356 $199.00 Add to cart


The Australian Trusts Tax Handbook 2021-22 is a practical guide to the rules relating to the taxation of trusts.

Current to 30 June 2021, 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

The commentary has been thoroughly updated for new developments in the taxation of trusts. In particular:

  • the commentary on disclaiming a present entitlement to trust income has been rewritten in light of recent case law, including Carter v FCT [2020] FCAFC 150;
  • the commentary on foreign resident beneficiaries and capital gains have been updated for the Federal Court decisions in Peter Greensill Family Co Pty Ltd v FCT [2020] FCA 559 and N & M Martin Holdings Pty Ltd v FCT [2020] FCA 1186; and
  • the new rules applying to minors and income from testamentary trusts are explained.

There is also new commentary on:

  • anti-avoidance and trusts, including the ATO’s proposed new guidelines for professionals who operate through discretionary trust partnerships;
  • closely held trusts; and
  • the CGT small business concessions.

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.