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Discretionary Trust Distributions The Essential Practitioners Manual Postbamford 3rd Gaal

SKU: BELL-5706488

$ 31.00 ~~$ 45.00~~ (-31%)

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Discretionary Trust Distributions The Essential Practitioners Manual Postbamford 3rd Gaal instant download after payment.

Publisher: The Tax Institute

File Extension: PDF

File size: 3.22 MB

Pages: 280

Author: Gaal, John

ISBN: 9780987300003, 0987300008

Language: English

Year: 2013

Edition: 3rd

Product desciption

Discretionary Trust Distributions The Essential Practitioners Manual Postbamford 3rd Gaal by Gaal, John 9780987300003, 0987300008 instant download after payment.

"The way income tax and CGT impact on distributions by discretionary trusts is becoming increasingly complex. The High Court's decision in the Bamford case resolved some issues, and legislative amendments that became law in 2011 dealth with the streaming of capital gains and franked distributions. A number of issues are the subject of ATO rulings. Also, a consultation process is in progress with a view to addressing the problems raised by Dic 6."--Back cover.