CPD Assessment 
The Foundations of Tax series has been assessed for CA ANZ and should meet the Tax Practitioners Board's CPD requirements. The allocation of CPD hours is as follows:
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 FULL SERIES
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 PER SESSION
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 CA ANZ
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 Up to 12 CPD hours
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 Up to 1 CPD hours
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 TPB
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 Up to 12 CPD hours
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 <td style="border: 1px solid #ddd;padding: 8px;white-space: nowrap;">
 Up to 1 CPD hours
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This topic provides an overview of the taxation and other commercial considerations when a trust is employed to carry-on a business. This topic also considers when a trust can be used in conjunction with other entities in a business structure.   This session was recorded on 4 September 2023.##Tax; superannuation; super; SMSF; ATO; rulings; tax changes; Income Tax; Indirect Tax; GST; Goods and Services Tax; Capital Gains Tax; CGT; International Tax; Fringe Benefits Tax; FBT; state taxes; Stamp Duty; Land Tax; Payroll Tax; PAYG; tax administration; tax controversy; tax reform; training; update; tax seminar; trusts; companies; partnerships

On successful completion of this topic, participants should be able to:
<ul>
 <li>Explain the characteristics of discretionary trusts &amp; fixed trusts</li>
 <li>Explain when and how different trusts are used within different structures</li>
 <li>Apply knowledge of trusts within a Case Study</li>
</ul>
This session forms part of the <a rel="noopener noreferrer" href="https://store.charteredaccountantsanz.com/courses/au/Foundations-of-Tax-series-2023-24" target="_blank">Foundations of Tax series</a>
The Benefits:
These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental tax topics in minimal time.

Foundations of Tax 2023-24 - Session 18: Trusts - Part 2: Different trusts and their uses

AU NonMember A000000692 price schedule

AU Member A000000692 price schedule

Foundations of Tax 2023-24 - Session 18: Trusts - Part 2: Different trusts and their uses - AU RW

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au member P000000629_Course_Digital price schedule

Learn how to handle income and expense issues for an individual investor taxpayer. 

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