Australian trusts tax handbook 2018-19 / by Anna Ziaras.

Pyrmont, N.S.W. : Thomson Reuters, 2018.

2018-19 edition

88600

Capital gains tax -- Australia.

Trusts and trustees -- Taxation -- Australia.

PART 1: General principles

1. Key trust concepts

2. The importance of the trust deed

PART 2: Trust income

3. Taxation of trust income - Div 6

4. Streaming of trust income

5. Trusts and capital gains tax

6. Trust-related deductions

7. Trust losses

PART 3: Tax consessions

8. Trusts and small business relief

9. Primary producer concessions for beneficiaries

PART 4: Integrity measures

10. Anti-avoidance rules

11. Trusts and deemed dividends - Div 7A

12. Closely held trusts

13. Unearned income of children

PART 5: Administration

14. Administration, tax returns, tax rates

15. Rates of tax

16. Review of trust tax provisions

17. State and territory taxes.

The Australian Trusts Tax Handbook 2018-19 is a practical guide to the rules relating to the taxation of trusts. Current to 30 June 2018, it is streamlined to meet the needs of practitioners and advisers and brings together all the key trust tax provisions and concepts into the one publication, 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 Handbook also includes detailed commentary on small business CGT relief, the impact of Division 7A on trusts (particularly in relation to unpaid present entitlements) and the application of the anti-avoidance rules to trust arrangements. - Publisher's website.

9780864698353

x, 352 pages ; 24 cm