Trusts

An overview of the role of trusts, trustees and beneficiaries.

Understand how the income of a trust is taxed.

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

How trustees must manage a trust's tax affairs, including registering and reporting.

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

What trust vesting means, what happens when it occurs, and whether the vesting rules can be changed.

Understand how appointing separate trustees over different trust assets may have tax impacts.

Learn about the tax treatment and rules for income, losses, distributions and capitals gains from trusts.

Concessional treatment applies to some transactions where trusts have validly elected to become family trusts.

Detailed information about compliance for trusts.

Understand the rules for certain types of trusts.