The combination of ongoing, often fundamental, changes to taxation legislation, the approach taken by the Tax Office and courts, given the vast amounts of wealth accumulated within trusts have meant that all advisers must have a deep understanding of the rules relating to the taxation of trusts.The range of fundamental issues that need to be considered in relation to the taxation of trusts is both vast and evolving.Detailed explanation of all aspects of the taxation of trusts is provided under the following subtopics:(a) Creating and maintaining a trust(b) Trust distributions(c) Trust loss measures(d) Family trusts(e) Vesting of a trust(f) Foreign trusts and beneficiariesThe book also contains a schedule of key reference documents and user notes of the following material:Family discretionary trust deedExample trust powersTrustee distribution resolutionFixed unit trust deedMemorandum of directionsForeign trust deedThis book is published with thanks to LexisNexis who gave me the opportunity to contribute to LexisNexis® Practical Guidance Tax and in turn allowing the publishing of this book which is based on the material prepared for LexisNexis.
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