Trust vestings and distributions paper
Publication date: 24 Jun 05
Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Abstract:
Tax effective vesting of trusts demands particular attention to the interplay of trust law, income tax and stamp duty. This paper covers these issues in the context of private trusts, whether holding passive assets or conducting a business. Matters covered include:
- discretionary trusts
- unit trusts
- the CGT E events
- in specie distributions
- splitting and cloning.
Author profile:
Ken is a Tax and Commercial Law Partner in the Sydney office of Schurgott Noolan Pty Ltd. Ken has extensive experience in all aspects of tax (including state taxes) as well as business structuring, asset protection, succession planning and trust and estate law. He is a member of the Advisory Panel to the Board of Taxation and is presently heavily engaged in consultation in relation to the reform of the taxation of trusts.
Current at 09 May 2012
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This was presented at
SHOW ME THE MONEY - TOOLS FOR WEALTH EXTRACTION - NSW STATE CONVENTION.
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