Franked distributions of trusts systematic method of allocating them and other taxable income, with analysis of defective provisions Dale Boccabella
By: Boccabella, Dale A
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Material type: 
ArticlePublisher: 2021Subject(s): FIDEICOMISO | TRUSTS | ATRIBUCIÓN DE BENEFICIOS | IMPUESTOS | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 36, n. 3, 2021, p. 277-320Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2021/3-1 (Browse shelf) | Available | OP 1867/2021/3-1 |
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.
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