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Extending the life of a trust paper
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

This was presented at WA Convention 2010 .
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Individual sessions
Part IVA
Author(s): Martin KEATINGMaterials from this session:
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Unpaid present entitlements and Division 7A: A new appnroach to taxing trust distributions
Author(s): Graeme COTTERILLMaterials from this session:
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Extending the life of a trust
Author(s): Michael FLYNNMaterials from this session:
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GST update
Author(s): Karen DILL-MACKYMaterials from this session:
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The ins and outs of expatriate taxation
Author(s): Tony UNDERHILLMaterials from this session:
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The Duties Act 2008
Author(s): Celia LONGMaterials from this session:
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Deceased estates - Taxation issues that arise on a person's death
Author(s): Jocelyne BOUJOSMaterials from this session:
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Valuations of professional practices
Author(s): Andrew EDWARDSMaterials from this session:
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Family law, tax and family breakdown part 2 - The empire strikes back! A tax lawyers rebutal
Author(s): Adam LEVINMaterials from this session:
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Small business CGT concessions: Some traps, twists and tips
Author(s): Chris SMAILES, Alan KRAWITZMaterials from this session:
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