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Fixed trust/fixed entitlement paper

Published on 10 Oct 08

There are a number of substantial tax provisions which practitioners regularly rely upon which work on the presumption that they're dealing with a "fixed" trust. But are they? The common example is a unit trust which is generally assumed to be a fixed trust. Often it is not the case. This paper covers:

  • what is a fixed trust?
  • what is a ‘vested and indefeasible interest?'
  • when do you need a fixed trust?
  • trust losses
  • CGT events affecting trusts
  • CGT scrip for scrip rollover
  • company ownership interests and losses
  • amendments to make a trust fixed - is it a resettlement?
  • mining hybrid trust gems or creating false leads.

Author profile

Andrew O'Bryan CTA
Andrew O’Bryan, CTA, is a senior Tax Partner at Hall & Wilcox Lawyers. He has more than 35 years’ experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO. - Current at 24 September 2018
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This was presented at 2008 Victorian State Convention .

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