Australian Trusts Tax Handbook (WestlawAU)

Australian Trusts Tax Handbook (WestlawAU)

By Anna Ziaras

Online

$311.33 RRP

Date: 19/12/2011

Code: 41528331

Thomson Reuters, AUSTRALIA

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Australian Trusts Tax Handbook (WestlawAU)

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Online Australian Trusts Tax Handbook (WestlawAU) 19/12/2011 41528331 $311.33

Description

The Australian Trusts Tax Handbook is a practical guide to the rules relating to the taxation of trusts to assist accountants and tax practitioners when dealing with this common but complex topic.

The Handbook outlines the relevant trust law concepts – particularly the importance of the trust deed – that play a key role when determining the tax position of the trustee and beneficiaries.

Current to 30 June of each year, the Australian Trusts Tax Handbook 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 easy access to a number of trust deed clauses and plain English explanations, supported by numerous examples, tips, and warnings. There are also definitional tables and 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.

Australian Trusts Tax Handbook includes new commentary on all key developments that have arisen in each income year period, as well as updated commentary and cases.

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.

Updated in three times per year, the online version also includes the Trusts Tax Bulletin.

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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