Description
This session will deal with some other important trust issues. These will include the Division 7A issues related to unpaid present entitlements of private companies, the taxation of capital gains distributed to foreign resident beneficiaries and the special provision (section 99B) that deals with the taxation of income received by a trust that has not been previously taxed.
Recorded on Friday 17 December 2021
Presented by: IFPA
1 CPD Hour
