Purchase the Guide
Trust Structures Guide
2008 Edition now available
Bonus online access through to March 2009
Member price: $250.00
Non-member price: $260.00
To order the Guide via phone or fax please print the order form and fax or mail it through to the Taxation Institute. The Trust Structures Guide will be sent to you in hard copy and you will also be emailed instructions for accessing the the Trust Structures Guide Online from this website.
Features of the 2008 edition of the Trust Structures Guide
This new edition is fully revised and expanded to include new sections covering:
- Lost trust deeds
- Family trust elections
- Trustee beneficiary statements
- Tax deductibility of interest incurred to acquire an interest in a trust
- Investments in trusts by superannuation funds.brings you many new topics and published by the Taxation Institute for practitioners.
New material updated:
- New material on the legislative amendments to Division 7A of ITAA 36;
- New material on the small business CGT concessions in relation to the $6 million net asset test and the new $2 million turnover test;
- Updated analysis of the difference between income for trust law purposes and income for tax purposes in light of the decision in
- Cajkusic and the position of the Australian Taxation Office.
- All references to ATO ID’s TR and TD updated.
TRUST STRUCTURES GUIDE ONLINE
- At-a-glance details on the full range of trusts
- Fully searchable text
- Structuring checklists
- Interactive flowchart to help you identify the right trust
- Links within the guide to related information
- Links to legislation
- Annual e-newsletter outlining latest developments.
