Guide to trusts

Content Summary

Trust streaming manual
PDF · 409.2 KB

This guide provides CPA Australia members with practical direction on the streaming rules. It focuses on the practical issues presented by the ‘specific entitlement’ requirements for trust deeds, distribution minutes and other trust records.

Guidance on the changes to trustee resolutions, sample minutes and trust deeds.

End of financial year checklists

For preparation checklists to assist with the preparation of tax returns including trusts, see our 2020 year-end resources and historical year-end resources.