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Trusts roadshow: Case studies and workbook paper

Publication date: 23 May 08

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

This paper includes detailed case studies covering:

• beneficiaries: Traps in identifying beneficiaries and exclusion clauses
• streaming, expense allocations and loss recoupment: The impact of the Federal Court's decision in Cajkusic
• reimbursement agreements: Identifying the risks outlined in recent case law
• family trust elections: Managing elections in light of recent amendments and considering the operation of the loss injection rules
• cloning trusts: How to ensure the new trust really is a clone
• gearing in trusts: Consideration of different structures and deductibility of interest
• small business CGT concessions: Implications of the amended provisions for trusts.
  

Author profiles:

Meagan O'Connor ATIA
Meagan is a Principal of Harwood Andrews Lawyers and practices in the areas of business transactions, business and commercial advice, business and investment structuring, trusts and succession planning. Meagan has a significant depth of understanding and experience on all legal matters relating to business structuring, commercial contracts and transactions. Meagan is one of the contributing authors of the Trust Structures Guide and has written articles for The Tax Institute's journal "Taxation In Australia".
Current at 06 March 2012
Click here to expand/collapse more articles by Meagan O'CONNOR.
 
Daniel Smedley FTIA
Daniel is a Principal of Harwood Andrews Lawyers. Daniel is an LIV Accredited Specialist in Tax Law and holds a Master of Taxation. Daniel is the principal author of the Trusts Structures Guide published by the Taxation Institute and a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law.
Current at 01 March 2011
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Purchase individual materials from this event:

Case studies and workbook
Author(s):  Daniel SMEDLEY,  Ron JORGENSEN,  Meagan O'CONNOR