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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:

Author Photo - Michael Flynn QC CTA-Life
Michael Flynn QC CTA-Life
Michael is a Barrister specialising in taxation, is the immediate past National President of The Tax Institute. Michael has appeared before the Federal Court and the High Court in many cases on behalf of both taxpayers and the Commissioner. Michael has been a member of various committees of The Tax Institute for over 20 years, including Victorian State Council (he is a past State Chair) and National Council. He lectures in the postgraduate program at Melbourne University. Current at 02 June 2015 Click here to expand/collapse more articles by Michael FLYNN.
 

This was presented at WA Convention 2010.

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