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Written by John Gaal of
TaxCounsel, author of our popular Division 7A Handbook, CGT Small
Business Reliefs, and the Tax Agents Manual, and regular contributor to the
Taxation in Australia journal.This leading title examines the
considerations that arise in relation to the making of distributions of income
out of a typical discretionary trust.
The online subscription has been fully revised and updated, current as at June 2017.
Recent developments covered in the online version include:
The prevalence of the use of discretionary trusts means that practitioners must keep up to date with developments that occur, not only for the purpose of making distributions of income, but also for the purpose of ensuring that the particular trust deed in fact achieves all that is desired.
The publication also considers how the construction of a discretionary trust deed is to be approached, and what may be done if some problem is found with a deed that cannot be solved by construction.
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The essential practitioners' manual
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