Trust distribution

On Wednesday 29 June, the Tax Laws Amendment (2011 Measures No. 5) Act 2011 came into effect. The Act sets out a number of new requirements that must be satisfied for the trustee of a trust to effectively ‘stream’ capital gains and franked dividends to specific beneficiaries.

CPA Australia has issued a variety of resources to help you satisfy these requirements.

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Trust streaming manual (316.09 KB) - last updated Tuesday, 1 May 2012

A guidance document to help you satisfy the new trust requirements.

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New streaming rules for capital gains

14:54 mins, 17.12 MB - John Paolacci CPA, Partner, PKF Australia Ltd, provides a practical summary of the steps trustees of discretionary trusts must take before Wednesday 31 August in the streaming of gains to particular beneficiaries in respect of the 2010–11 financial year.

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Trusts streaming

13:21 mins, 15.37 MB - John Paolacci CPA, Partner, PKF Australia Ltd, discusses recent changes to legislation that impact on the streaming of trust distributions.

New streaming rules for capital gains

Trusts streaming

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