Accessing trust capital gains flowchart

This flowchart assumes the gain is a discount capital gain, the trust has no capital losses and the trust income (if any) does not include capital gains (or only the post-discount gain income equalisation clause).

Current at 1 November 2021

Accessing trust capital gains flowchart

This flowchart assumes the gain is a discount capital gain, the trust has no capital losses and the trust income (if any) does not include capital gains (or only the post-discount gain income equalisation clause).

Current at 1 November 2021

 

 

Feel free to contact our team should you want to discuss this topic further and potentially have clients who may be in this situation.

 

 

This publication is not intended to be and should not be used as a substitute for taking taxation advice in any specific situation. The information in this publication may be subject to change as taxation, superannuation and related laws and practices alter frequently and without warning.  Neither BNR Partners Pty Ltd, our employees or agents are responsible for any errors or omissions or any actions taken or not taken on the basis of this publication.