Absolutely entitled to a CGT asset and vested and indefeasible trust paper

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Publication date: 18 Oct 05

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:

Issues covered in this paper include:

  • different views of the same issue or not?
  • practical applications of these concepts
  • implications of TR 2004/D25.

Author profile:

Author Photo - Kenneth Schurgott FTIA
Kenneth Schurgott FTIA
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 Trust Intensive.

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Splitting and cloning trusts
Author(s):  Bill CANNON

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Absolutely entitled to a CGT asset and vested and indefeasible interest
Author(s):  Ken SCHURGOTT


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