Income distributions

There are a number of issues to consider in drafting year-end trustee resolutions.

• Is the trust resolution drafted in accordance with the deed?
• Should the trustee re-characterise trust income?
• Does the resolution effectively stream dividends and capital gains?
• Considering significant individual and CGT concession stakeholder issues:
  • when are they important?
  • what distributions are required to ensure that there is a significant individual or CGT concession stakeholder?