The Australian Trusts Tax Handbook is a practical guide to the rules relating to the distribution and taxation of trust income, to assist accountants deal with this common, but complex issue. This book will also outline the basics of trust law (including the importance of the trust deed) that is required for calculating the trustee and beneficiary's tax position.
Written in plain English and containing numerous tips, examples and alerts, trust law is streamlined specifically for the accountant and pulls all trust concepts into the one publication. Containing the latest information on streaming of franked distributions and capital gains, there is no need to consult various sources on trust tax commentary. Given the importance of Unpaid Present Entitlements (UPE) affecting the trust area, the book features a CD with a UPE calculator.
