Boccabella, Dale A.
Franked distributions of trusts systematic method of allocating them and other taxable income, with analysis of defective provisions / Dale Boccabella .-- , 2021
Resumen.
The relatively new rules allocating a trust’s franked distributions and associated tax attributes to beneficiaries are complex and they contain numerous anomalies and defects that provide challenges to understanding. This article provides a systematic approach to gaining an understanding of the rules and it uses numerous examples to facilitate this. The article also analyses the various anomalous and defective provisions and makes suggestions on the preferred interpretation that should be taken to these provisions.
FIDEICOMISO
TRUSTS
ATRIBUCIÓN DE BENEFICIOS
IMPUESTOS
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 3, 2021, p. 277-320
Franked distributions of trusts systematic method of allocating them and other taxable income, with analysis of defective provisions / Dale Boccabella .-- , 2021
Resumen.
The relatively new rules allocating a trust’s franked distributions and associated tax attributes to beneficiaries are complex and they contain numerous anomalies and defects that provide challenges to understanding. This article provides a systematic approach to gaining an understanding of the rules and it uses numerous examples to facilitate this. The article also analyses the various anomalous and defective provisions and makes suggestions on the preferred interpretation that should be taken to these provisions.
FIDEICOMISO
TRUSTS
ATRIBUCIÓN DE BENEFICIOS
IMPUESTOS
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 3, 2021, p. 277-320