Trust income losses and capital gains

Understand how the income of a trust is taxed.

A checklist for trustees who wish to make beneficiaries presently entitled to trust income by way of making resolutions.

Information for trustees who want to use a tax loss to reduce the net income of their trust.

Learn the rules for capital gains or losses of a trust.

A trust capital gain or franked distribution may be streamed to beneficiaries for tax purposes.

Find out when section 100A might apply to your circumstances, and where you can get more information.

Learn what to do as an Australian resident if you receive a payment or asset from a foreign trust.