Australian Trusts Tax Handbook 2025-26 eBook

Australian Trusts Tax Handbook 2025-26 eBook

By Anna Ziaras

eBook - ProView

$240.00* RRP

New Release, 15/07/2025

Code: 9780864601384

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 2024-25 eBook 15/07/2024 9780864601049 $230.00 Add to cart
eBook - ProView Australian Trusts Tax Handbook 2025-26 eBook 15/07/2025 9780864601384 $240.00 Add to cart

Description

The Australian Trusts Tax Handbook 2025-26 is a practical guide to the rules relating to the taxation of trusts.

Current to 30 June 2025, 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 2025-26

  • Coming soon

 

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.