Australian Trusts Tax Handbook 2024
eBook - ProView
Australian Trusts Tax Handbook 2024
By Anna Ziaras
Australian Trusts Tax Handbook 2024-25 eBook

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Australian Trusts Tax Handbook 2024-25 eBook

By Anna Ziaras

eBook - ProView

$241.00* RRP

Date: 15/07/2024

Code: 9780864601049

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
eBook - ProView Australian Trusts Tax Handbook 2025-26 eBook 15/07/2025 9780864601384 $240.00 Add to cart
eBook - ProView Australian Trusts Tax Handbook 2024-25 eBook 15/07/2024 9780864601049 $241.00 Add to cart
Online Australian Trusts Tax Handbook (Checkpoint) 15/08/2013 41528332 N/A

Available Formats

Format
Price
eBook - ProView
$240.00
Additional information
Date
15/07/2025
Code
9780864601384
Add to cart
eBook - ProView
$241.00
Additional information
Date
15/07/2024
Code
9780864601049
Add to cart
Online
N/A
Additional information
Date
15/08/2013
Code
41528332

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 of its unpaid present entitlement.
  • The Chapter 16 tables have been updated for the 2024-25 tax rates applying to trustees and beneficiaries.

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

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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.

Available Formats

Format Title Date Code Price
eBook - ProView Australian Trusts Tax Handbook 2025-26 eBook 15/07/2025 9780864601384 $240.00 Add to cart
eBook - ProView Australian Trusts Tax Handbook 2024-25 eBook 15/07/2024 9780864601049 $241.00 Add to cart
Online Australian Trusts Tax Handbook (Checkpoint) 15/08/2013 41528332 N/A

Available Formats

Format
Price
eBook - ProView
$240.00
Additional information
Date
15/07/2025
Code
9780864601384
Add to cart
eBook - ProView
$241.00
Additional information
Date
15/07/2024
Code
9780864601049
Add to cart
Online
N/A
Additional information
Date
15/08/2013
Code
41528332

Have a promo code?

  • Free shipping on all orders Australia Wide

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 of its unpaid present entitlement.
  • The Chapter 16 tables have been updated for the 2024-25 tax rates applying to trustees and beneficiaries.

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

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