Session outline
Aimed at an intermediate audience, this session discusses trusts and the operation of the new streaming rules, including:
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Overview of the trust streaming provisions
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Key concepts
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'Distributable income’ within the streaming legislation
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‘Adjusted Division 6 percentage’ in the re-allocation process
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Practical outcomes of the streaming legislation
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Discussion of the impact of TR 2012/D1
Session inclusions
All delegates will receive a copy of the presentation and any handouts.
Who should attend
Practice, business, government
CPE Hours
Earn 1.5 CPE hours
Presenter
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Sam Ayoubi CA
Senior Tax Trainer
The Institute of Chartered Accountants in Australia
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