- Bib ID:
- 10004951
- Format:
- Book
- Description:
-
- [Canberra, Australian Capital Territory] : Client Service Branch of the Australian Taxation Office, 1991
- ©1991
- 20 unnumbered pages ; 22 cm.
- ISBN:
- 0642168326 (paperback)
- Series:
- Record retention.
- Summary:
-
"These guidelines are to be read in conjunction with 'Record Retention: A Guide for Business'. They are additional record keeping requirements specifically for trusts carrying on a business." --Introduction.
- Full contents:
-
- Duplication of records
- Trust deed
- General requirements
- Final return
- Income of a trust estate to which no beneficiary is presently entitled
- Non-resident beneficiaries
- Goods taken from stock
- Entertainment expenses
- Eligible termination payments
- Leverage leasing and similar arrangements
- Other leases
- Depreciation
- Plant leasing expenses
- Motor vehicle expenses
- Travel expenses
- Bad debts
- Royalties
- Foreign exchange gains and losses
- Prescribed payments system
- Payments to associated persons and domestics
- Purchase or sale of business
- Thin capitalisation
- Overseas transaction/interest
- Use of rental property by beneficiary, trustee, etc.
- Life assurance bonuses on life policies less than 10 years
- Gifts
- Livestock
- Income/loss from partnership/trust
- Interest received
- Dividends received
- Interest "paid" to non-residents.
- Notes:
-
- Title from cover.
- "NAT 1904.10.91" --back cover.
- Subject:
-
- Other authors/contributors:
- Australian Taxation Office, issuing body
- Also Titled:
- Record retention : a guide for trusts
- Copyright Information:
- © Commonwealth of Australia 1991.
- Copyright:
-
In Copyright
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- Reason for copyright status:
- Until 2041 [Created/Published Date + 50 Years]
Copyright status was determined using the following information:
- Material type:
- Literary, dramatic or musical work
- Published status:
- Published
- Publication date:
- 1991
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