
Australian Trusts Tax Handbook 2024-25 eBook
eBook - ProView $184.00* $230.00* RRP Save: $46.00 (20%) |
Date: 15/07/2024 Code: 9780864601049 Thomson Reuters, AUSTRALIA |
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Format | Title | Date | Code | Price | |
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Online | Australian Trusts Tax Handbook (Checkpoint) | 15/08/2013 | 41528332 | POA |
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Australian Trusts Tax Handbook 2023-24 eBook | 30/06/2023 | 9780864600806 | $87.60 |
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Australian Trusts Tax Handbook 2024-25 eBook | 15/07/2024 | 9780864601049 | $184.00 |
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Description
The Australian Trusts Tax Handbook 2024-25 is a practical guide to the rules relating to the taxation of trusts.
Current to 30 June 2024, 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.
The Australian Trusts Tax Handbook has been thoroughly updated for new developments. In particular:
- Chapter 11 (Anti-avoidance rules) includes new commentary on Pt IVA in light of the important Full Federal Court decisions in FCT v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3 and Minerva Financial Group Pty Ltd v FCT [2024] FCAFC 28.
- Chapter 12 (Trusts and deemed dividends - Div 7A) has been updated for the ATO’s interim response to the decision in Bendel and FCT [2023] AATA 3074 that the general loan provisions in Div 7A do not apply if a private company beneficiary does not call for payment...
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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
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