Income

Running Time: 16:50

Date: 01/08/2012

Peter McGinty, tax training specialist with the Institute of Chartered Accountants in Australia, provides you with the information you need to know to keep you, your practice and your clients up-to-date on taxation matters.

• Taxation of dividends and section 254T of the Corporations Act: TR 2012/5
• CGT trust streaming: "reasonably expected": TD 2012/11
• Proportionate approach to trust income: TD 2012/D5
• Div 7A: operation of exclusion rules in Subdivision D: TD 2012/12
• Div 7A benchmark interest rate for 2012-13: TD 2012/15