| 000 | 01376nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c145433 _d145433 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220819111240.0 | ||
| 007 | ta | ||
| 008 | 220217t2021 at ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBoccabella, Dale A. _955226 |
|
| 245 | 0 |
_aFranked distributions of trusts _bsystematic method of allocating them and other taxable income, with analysis of defective provisions _c Dale Boccabella |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_944255 _aFIDEICOMISO |
|
| 650 | 4 |
_948633 _aTRUSTS |
|
| 650 | 4 |
_967875 _aATRIBUCIÓN DE BENEFICIOS |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 |
_aAUSTRALIA _932206 |
||
| 773 | 0 |
_9166515 _oOP 1867/2021/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 36, n. 3, 2021, p. 277-320 |
|
| 942 | _cART | ||