Course Topics:
- Trusts and Taxation
- Typical Traditional Inter Vivos Trust
- Family Trusts
- Family Trust Distributions Tax (FTDT)
- Deceased Estates and Testamentary Trusts
- Trust Income and Net Income
- Share of Net Capital Gain
- Share of Franked Distributions
- Streaming of Trust Income
- Trust Losses
- Company Tax
- Public vs Private Company
- Residence of a Company
- Company Tax Rates
- Income Tax Liability
- Gross Up and Franking Credit Tax Offset
- Entitlement to Franking Credit Tax Offset
- Company Losses
- Imputation System
- Franked Distributions
- Benchmark Rule
- Anti-Streaming Rules
- Franking Account
- Concessional Contributions
- Non-concessional Contributions
- Superannuation Fund Phases
Estimated Time: 3 hours 30 mins
- Teacher: Yvonne Candelaria