Golden opportunity - trusts
17 May 95 |
THE TAX INSTITUTE
Issue: NATIONAL CONVENTION.
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
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
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