Trusts are a commonly used business and investment structure in Australia. This course provides an overview of the basic features of a trust, providing an overview of the complexities, risks and opportunities for trustees and beneficiaries.
Key topics:
- The basic features of a trust
- Taxation of trust income
- Corporate beneficiaries
- Family trust elections
- Capital gains tax
- Testamentary trusts
- Refinancing
- Resettlements
The materials in this manual are current as at 30 June 2018.
This course consists of one online course and one online assessment.