Guides
Trust streaming manual (PDF), 2020
The purpose of this guide is to provide CPA Australia’s members with practical direction on the streaming rules, with a specific focus on the practical issues presented by the ‘specific entitlement’ requirements for trust deeds, distribution minutes and other trust records.
Trustee guidance resolution (PDF), 2020
This publication provides guidance on the changes to trustee resolutions and sample minutes and trust deeds.
Videos
Webinar recording: Trust streaming rules (YouTube)
This recording, presented in association with Hall & Wilcox, provides practical direction on the streaming rules, with a specific focus on the practical issues presented by the ‘specific entitlement’ requirements for trust deeds, distribution minutes and other trust records.
Podcasts
Download MP3
Taxation of testamentary trusts
21:02 mins
24.08MB
Ian Raspin, Director of BNR Partners, outlines some of the key contentious issues that can arise through the use of testamentary trusts with Mark Morris, Senior Tax Counsel, CPA Australia.
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Modernising the Taxation of Trust Income
38:33 mins
44.2MB
Mark Morris, Senior Tax Counsel CPA Australia discusses the recent Treasury consultation paper concerning the rewrite and modernisation of the taxation of trusts, and potential reform options with Michael Parker, Partner at Hall & Wilcox.
Modernising the Taxation of Trust Income (PDF)
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Trustee resolution deadline
25:50 mins
29.64MB
Mark Morris, Senior Tax Counsel, CPA Australia and Michael Parker, Partner, Hall & Wilcox, discuss the requirement that trustees of all discretionary trusts must make and document trustee resolutions for the 2011–12 tax year by 30 June 2012.
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Trusts reform options
36:27 mins
41.91MB
Frank Hinoporos, Senior Associate, Hall & Wilcox, and Mark Morris, Senior Tax Counsel, CPA Australia, outline the key features of Treasury’s reform options paper regarding the future Taxation of Trusts and the impact on business and investment trusts.
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Trusts streaming
13:21 mins
15.37MB
John Paolacci CPA, Partner, PKF Australia Ltd, discusses recent changes to legislation that impact on the streaming of trust distributions.
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ATO’s 2012 trust changes
35:01 mins
40.16MB
ATO Senior Tax Counsel Fiona Dillon explains why the ATO has withdrawn some administrative concessions that apply to trusts for the year ended 30 June 2012 including changed trustee resolutions requirements