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Some trust oddities paper

Publication date: 19 Mar 05

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

This paper gives an update on where we are in relation to some key issues affecting trusts including:

• trends in the use of trusts as investment vehicles
  • testamentary trusts
  • split and mirror trusts
  • generational shifts
• managing assets within a trust
• CGT events for trusts
  • discretionary trusts
  • other trusts
• other issues on termination or vesting
• why is stamp duty so bothersome?

This paper was also presented on 8 July 2005 at the Queensland State Convention on the Gold Coast.

Author profile:

 

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Purchase individual materials from this event:

Taxation of financial arrangements - a report card at March 2005
Author(s):  Neil WARD

CGT - mature adult or unruly adolescent?
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SME restructuring
Author(s):  Mark PIZZACALLA

Tax risk management: rulings - real protection or a false sense of protection?
Author(s):  Frank O'LOUGHLIN

Managing consolidation - the state of play and the resolution of major issues
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Forgiven not forgotten
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Having a RAP - does it help?
Author(s):  Glen BARTON

International tax reform - evolution or revolution?
Author(s):  Leonid SHAFLENDER,  Mark HADASSIN

Division 152 - the small business concessions - some of the complexities explained
Author(s):  Susan YOUNG

Maintaining records of transactions
Author(s):  Sue WILLIAMSON

Australian taxation aspects of major funding transactions
Author(s):  Tony CLEMENS

Liquidate but only after you contemplate - getting money out of private companies
Author(s):  Andrew SINCLAIR

To quote the ATO - it's your money - but not yet!
Author(s):  Ron DOIG

What's rockin' on the minesite?
Author(s):  Mark CEGLINSKI

Bankruptcy law: developments and update
Author(s):  Michael LHUEDE

Some problems faced by internal tax managers
Author(s):  Andrew MILLS

Some emerging GST risk areas for corporate taxpayers
Author(s):  David KUHNE

Down on the farm should not mean to be left in the woods. Tax and primary production do go together!
Author(s):  Barbie CHIRO

Standing in the shadows, or on the burning deck? Advisors and executives as directors or shadow directors
Author(s):  Leigh WARNICK

It's important to start by getting your As and Bs right
Author(s):  Ken SPENCE

When can you put the tax year away?
Author(s):  Arlene MACDONALD

Part IVA - a post-Hart report card
Author(s):  Graeme S COOPER

Some trust oddities
Author(s):  Ken SCHURGOTT

Loans
Author(s):  Peter MOLTONI