Australian Trusts Tax Handbook 2026
eBook - ProView
Australian Trusts Tax Handbook 2026
By Anna Ziaras
Australian Trusts Tax Handbook 2026-27 eBook

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Description Table of Contents

Australian Trusts Tax Handbook 2026-27 eBook

By Anna Ziaras

eBook - ProView

$252.00* RRP

New Release, 15/07/2026

Code: 9780864601667

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
eBook - ProView Australian Trusts Tax Handbook 2026-27 eBook 15/07/2026 9780864601667 $252.00 Add to cart
Online Australian Trusts Tax Handbook (Checkpoint) 15/08/2013 41528332 N/A

Available Formats

Format
Price
eBook - ProView
$252.00
Additional information
Date
15/07/2026
Code
9780864601667
Add to cart
Online
N/A
Additional information
Date
15/08/2013
Code
41528332

Description

The Australian Trusts Tax Handbook 2026-27 is a practical guide to the rules relating to the taxation of trusts.

Current to 30th June 2026, 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 2026-27

The latest edition of the Australian Trusts Tax Handbook has been updated to include the following significant developments affecting trusts:

  • the 2026-27 Federal Budget proposal to impose a minimum tax rate of 30% on the taxable income of discretionary trusts from 1 July 2028;
  • the 2026-27 Federal Budget proposal (and legislation) to reform several aspects of the CGT rules from 1 July 2027;
  • FCT v Bendel [2026] HCA 18, where a majority of the High Court rejected the ATO position that an unpaid present entitlement can be a loan for the purposes of the deemed dividend rules in Div 7A of the ITAA 1936 if the beneficiary (a private company) does not call for payment.

 

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 2026-27 eBook 15/07/2026 9780864601667 $252.00 Add to cart
Online Australian Trusts Tax Handbook (Checkpoint) 15/08/2013 41528332 N/A

Available Formats

Format
Price
eBook - ProView
$252.00
Additional information
Date
15/07/2026
Code
9780864601667
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 2026-27 is a practical guide to the rules relating to the taxation of trusts.

Current to 30th June 2026, 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 2026-27

The latest edition of the Australian Trusts Tax Handbook has been updated to include the following significant developments affecting trusts:

  • the 2026-27 Federal Budget proposal to impose a minimum tax rate of 30% on the taxable income of discretionary trusts from 1 July 2028;
  • the 2026-27 Federal Budget proposal (and legislation) to reform several aspects of the CGT rules from 1 July 2027;
  • FCT v Bendel [2026] HCA 18, where a majority of the High Court rejected the ATO position that an unpaid present entitlement can be a loan for the purposes of the deemed dividend rules in Div 7A of the ITAA 1936 if the beneficiary (a private company) does not call for payment.

 

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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