Table of contents
The following is a high level table of contents for Trusts & Estates: Taxation and Practice.
Click here to download a detailed table of contents.
Chapter 1: Introduction
Chapter 2: Trust assessing provisions
Chapter 3: CGT provisions
Chapter 4: Trust concept in taxation law
Chapter 5: Trust creation and the tax consequences to the trust creator
Chapter 6: Trusts over future property
Chapter 7: Trust variation
Chapter 8: Trusts and income derivation
Chapter 9: Trusts of shares and rights to dividends
Chapter 10: Trusts of partnership interests
Chapter 11: Trusts of interests in trusts
Chapter 12: Personal services trusts
Chapter 13: Pre-CGT trust assets
Chapter 14: Pre-CGT beneficiaries’ interests
Chapter 15: Beneficiary and third party capital dealings
Chapter 16: Trustee and beneficiary capital dealings
Chapter 17: Unit trusts: trustee and unitholder capital dealings
Chapter 18: Value shifting and asset stripping
Chapter 19: Corporate spin-off of trust assets
Chapter 20: Trust/company swaps
Chapter 21: Interposed companies
Chapter 22: Trust mergers
Chapter 23: Trust takeovers
Chapter 24: Trust demergers
Chapter 25: Distribution, application and accumulation concepts
Chapter 26: Present entitlement
Chapter 27: Trusts with net income
Chapter 28: Taxation of other distributions and applications: items not included in assessable income
Chapter 29: Family trusts and family trust distribution tax
Chapter 30: Closely held trusts, trustee beneficiaries and ultimate beneficiary non-disclosure tax
Chapter 31: Trust loss and debt deductions rules
Chapter 32: Injected income scheme losses
Chapter 33: Corporate beneficiaries
Chapter 34: Infant beneficiaries
Chapter 35: Marriage and family breakdown
Chapter 36: Deceased estates and testamentary trusts
Chapter 37: Trust termination
Chapter 38: Trusts practice issues
Chapter 39: Australian resident trusts and foreign resident beneficiaries
Chapter 40: Non-resident trusts
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