Australian Trusts Tax Handbook 2023-24 eBook

Australian Trusts Tax Handbook 2023-24 eBook

By Anna Ziaras

eBook - ProView

$219.00* RRP

Date: 30/06/2023

Code: 9780864600806

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Online Australian Trusts Tax Handbook (Checkpoint) 15/08/2013 41528332 N/A
eBook - ProView Australian Trusts Tax Handbook 2023-24 eBook 30/06/2023 9780864600806 $219.00 Add to cart


The Australian Trusts Tax Handbook 2023-24 is a practical guide to the rules relating to the taxation of trusts.

Current to 30 June 2023, 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 2023-24

With its continued focus on trusts, the ATO has now released:

  • its final views on trust reimbursement agreements (TR 2022/4 and PCG 2022/2); and
  • guidance on variation of income resolutions (Addendum to TD 2012/22 and updated Resolutions checklist).

The Australian Trusts Tax Handbook has been thoroughly revised and updated to explain the implications of these and other developments, including the Full Federal Court’s decisions in FCT v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3 and Hyder v FCT [2023] FCAFC 29. In particular, the commentary on reimbursement agreements has been re-written.



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.