Australian Trusts Tax Handbook 2023-24 eBook
eBook - ProView $219.00* RRP |
Date: 30/06/2023 Code: 9780864600806 Thomson Reuters, AUSTRALIA |
Australian Trusts Tax Handbook 2023-24 eBook
Price: $219.00
|
Browse:
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
Australian Trusts Tax Handbook 2023-24 eBook
Price: $219.00
|
eBook - ProView | Australian Trusts Tax Handbook 2024-25 eBook | 15/07/2024 | 9780864601049 | $230.00 |
Add to cart
Australian Trusts Tax Handbook 2024-25 eBook
Price: $230.00
|
Description
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.
You Might Also Like
-
Weekly Tax Bulletin (Looseleaf service)Bulletin
$2,412.00
-
Weekly Tax Bulletin (Email)Email
$2,959.58
-
Division 7A Compliance Kit - CheckpointOnline
N/A
-
Weekly Tax Bulletin - CheckpointOnline
N/A
-
CP - Division 7A Compliance Kit and WorkflowOnline
N/A
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
eBooks and packages including an eBook may not be returned once the software key has been supplied. Your rights as a customer to access and use the ProView™ software and a ProView eBook are subject to acceptance of the ProView content licence agreement.
NB
An email with a registration key and instructions for accessing your eBook will be sent after checkout. For existing ProView users the eBook will appear in your library after checkout.
Forthcoming/pre-order eBooks will be available after the publication date.
The ProView app is not currently available on Kindle. See the latest system requirements