– see also Corporations; Personal income

Trusts and Tax Avoidance

David Richardson, The Australia Institute (July 2017). This new report shows that, according to ATO data, the equivalent of 21.6% of Australia’s national income was run through a trust. The flow of money out of these trusts is skewed heavily towards those on very high incomes.

Australian Council of Trade Unions Statement of Reform Priorities
Jeff Lawrence (September 2011)

Australian Council of Trade Unions’ statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.

Submission on removing tax barriers impeding the use of Special Disability Trusts
Trustee Corporations Association of Australia (23 August 2011)

Submissions explaining how removing tax barriers would improve the attractiveness of Special Disability Trusts.

Submissions on a Capital Gains Tax exemption for Special Disability Trusts
Carers Australia (23 August 2011)

This submission outlines how removing income tax impediments would increase the number of special disability trusts being utilised.