Purchase the Guide
Trust Structures Guide
2011 Edition now available
Bonus online access through to March 2012
The Tax Institute Member price: $250.00
The Tax Institute Non-member price: $295.00
Click here to buy the Trust Structures Guide 2011 edition online.
To order the Guide via phone or fax please print the order form and fax or mail it through to The Tax 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 2011 edition of the Trust Structures Guide
This new edition is fully revised and expanded to include new sections covering:
- Analysis on the tax law treatment of trusts in light of the High Court decision in Bamford, the Decision Impact Statement and Practice Statement issued by the ATO, the current status of the case law on related contentious issues and noting the Federal Government's discussion paper "Improving the taxation of trust income";
- The interaction of Division 7A and trusts with regard to the substantial legislative changes through 2010 and changes to the ATO’s prior general administrative practice concerning unpaid present entitlements as outlined in TR 2010/3 and PSLA 2010/4;
- Resettlements and the creation of a new trust including analysis of the Full Court decision in FCT v Clark; and
- Threats to the asset protection effectiveness of trusts in light of recent case law.
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 and to legislation
- Annual e-newsletter and online update outlining latest developments.