Your shopping cart is empty
Current issues in the taxation of trusts paper
Published on 22 May 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- why use trusts today?
- UPEs
- section 100A – reimbursement agreement provisions
- review of professional practice trust structures
- trustee distribution resolutions and streaming
- absolute entitlement and bare trusts.
Author profiles
Dung Lam CTA
Dung is a Special Counsel at Coleman Greig Lawyers with more than 20 years’ experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, superannuation issues in the self-managed superannuation funds arena and tax issues related to estate planning. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners, an accredited Specialist in Business and Personal Tax with the NSW Law Society, a member of the Business Law Section Taxation Committee of the Law Council of Australia and a member of the NSW Law Society Liaison Committee with the Revenue NSW. Dung advises a broad range of clients ranging from corporates, small to medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients. - Current at 24 February 2021Mark West CTA

This was presented at NSW 7th Annual Tax Forum .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Small business CGT - Some complexities
Author(s): Michelle HARTMANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Property – Issues for small to medium size developers
Author(s): Scott McGillMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Extracting wealth from private businesses
Author(s): Greg TRAVERSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Division 7A
Author(s): Gordon S COOPERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Paying pensions out of super funds
Author(s): Tim SandersonMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST recent developments
Author(s): Wai Choong ChanMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation in estate planning
Author(s): Chris Balalovski, Simon ConollyMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
An update on the tax consolidation regime
Author(s): Jenny CLARKEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Capital management
Author(s): Cameron BLACKWOOD, Richard HENDRICKSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
How to treat costs associated with buy-sell transactions and corporate restructures
Author(s): Craig Duncan, Mark EdmondsMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Taxation of non-residents
Author(s): Clint HardingMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
M&A update
Author(s): Mark GOLDSMITHMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Evidencing your position – What to retain, what to disclose
Author(s): Chloe BURNETTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
When the ATO comes knocking…
Author(s): Lyndall CROMPTON, Craig JACKSONMaterials from this session:
-
insert_drive_file
- insert_chart
ATO rulings on new transfer pricing legislation: What are the practical implications for taxpayers’ compliance and reporting obligations?
Author(s): Paul BALKUSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The practical impact of recent tax cases on corporate taxpayers
Author(s): Judy SULLIVANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST - Taking a fresh look at some of the fundamental
Author(s): Heydon MILLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The ‘new’ Part IVA – What is the experience so far?
Author(s): James PETTIGREWMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
ATO SMSF update
Author(s): Matthew BambrickMaterials from this session:
-
insert_chart
The superannuation/SMSF licensing regime panel session
Author(s): Nidal DANOUNMaterials from this session:
-
insert_chart
Administration of the promoter penalties regime and recent court decisions
Author(s): Tim DyceMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax risks for directors
Author(s): James Foley, Kylie Rae, Sam SchroederMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Running a matter in the Administrative Appeals Tribunal
Author(s): John BALAZS, Robyn THOMASMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST update
Author(s): Jonathan AckermanMaterials from this session:
-
insert_drive_file
Employees vs contractors
Author(s): Nick GANGEMIMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Uniform capital allowances/Division 243
Author(s): Paul KING, Hamish WALLACEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Paying frankable dividends
Author(s): Gary GLOVERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Employee share schemes and incentives for private companies and start ups
Author(s): Louise BOYCEMaterials from this session:
-
insert_drive_file
Aspects of the BEPS action plan
Author(s): Mark KONZAMaterials from this session:
-
insert_chart
Independent review
Author(s): Deborah HASTINGSMaterials from this session:
-
insert_drive_file
- insert_chart
Valuations for tax practitioners
Author(s): Matthew GwynneMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Payroll tax - Grouping & audits
Author(s): Darren SHONEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Contributions to superannuation funds
Author(s): Graeme COLLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Avoiding the testamentary trust for better options
Author(s): Peter BOBBINMaterials from this session:
-
insert_chart
Current issues in the taxation of trusts
Author(s): Dung Lam, Mark WESTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Independent review - The taxpayers perspective
Author(s): Chris KINSELLAMaterials from this session:
-
insert_chart
The “new” Part IVA
Author(s): Grant WARDELL-JOHNSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Corporate reorganisations - Stamp duty
Author(s): Amrit MACINTYREMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation update
Author(s): Mark WILKINSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Legal professional privilege
Author(s): Thomas ArnoldMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Commissioner's address
Author(s): Chris JORDANMaterials from this session:
-
ondemand_video
Further details about this event:
Copyright Statement