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Resources on demand

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?

$165.00