WebThe streaming amendments are only relevant to trusts that make a capital gain or are in receipt of a franked distribution for the 2010-2011 (or later) income year. If your trust does not make a capital gain or receive a franked distribution in the 2010-2011 (or later) income year, then the amendments will not affect the trust. WebWhile “band aid” legislation from 2011 allows streaming of a trust’s capital gains and franked dividends, uncertainties remain. This program examines the current requirements for streaming - focusing on what can and cannot be streamed. The program covers: The implications of the Tax Laws Amendment (2011 Measures No 5) Act 2011
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