Trusts and two-tiered company tax rates

A Matter of Trust

Taxation in Australia

The lowering of the company tax rate to 27.5% for certain companies has implications not just for eligible companies, but also for trustees and beneficiaries of trusts. This article considers:

  • eligibility for the lower company tax rate;
  • how imputation works with two-tiered company tax rates (together with examples); and
  • the practical implications for trusts as they approach 30 June 2018, including a question about whether the rules work in the context of trusts distributing to companies.

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