Multiple Party Investment Trust Structures – Part 1: Federal Taxes

Overview

  • Revenue losses and application of PCG 2016/16

  • Dividend flow through, franking credits and s.160 APHL(14)

  • CGT Event E4 – non-assessable amounts

  • CGT Event C2 – redemption of units

  • Value shifting rules – non-arm’s length dealing in units

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