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Golden opportunity - trusts

Publication date: 17 May 95 | Source: THE TAX INSTITUTE


Pages: 42p

The issue of trusts is discussed. The focus of the paper is on the following; aspects of the rule against perpetuities, vesting of trusts, addition of beneficiaries to discretionary trusts, effective use of corporate beneficiaries, streaming provisions, imputation trusts, trusts and the corporations law, public and trading trusts, income access units, loss trusts, child maintenance trusts, aspects of capital gains tax, stamp duty on variations

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Author profile

David Cominos CTA
David is a tax partner with Clayton Utz Brisbane and has been involved in structuring, documenting and advising upon many forms of purchase and sale of business interests. He is a member of the State Council and National Technical Committee of the Taxation Institute and the National CGT Liaison Committee. - Current at 06 March 2003
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