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Extending the life of a trust paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 12 Aug 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • background - perpetuity period and life of trust
  • the requirements for extending the life of a trust
  • capital gains tax consequences of changing the vesting date.

Author profile

Michael Flynn QC CTA-Life
Photo of author, Michael FLYNN Michael is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. He is the author, with James Kessler, QC, of Drafting Trusts and Will Trusts in Australia (2nd edition, 2017). Michael has appeared in the Administrative Appeals Tribunal, the Federal Court and the High Court in taxation cases. Michael has been a member of various committees of The Tax Institute for over 20 years. - Current at 02 December 2019
Click here to expand/collapse more articles by Michael FLYNN.

 

This was presented at WA Convention 2010 .

Get a 20% discount when you buy all the items from this event.

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Extending the life of a trust

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