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Latest Developments in the Taxation of Trusts and Beneficiaries convention paper

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Published on 03 Apr 04 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper considers recent legislation, case law and ATO developments in the taxation of trusts and their beneficiaries. Focus areas include:
- structuring trust transactions with the new s109UB
- streaming of income and capital gains by discretionary trusts
- a review of the proportional approach to taxation of distributions - common traps with trustee distribution resolutions
- deductibility of interest incurred by Trusts following TR 2003/9 - in particular, pay-out of unpaid distributions
- tax preferred distributions by fixed trusts and CGT impact
- Div 152 issues impacting charities, trust deed drafting and Family Trust Elections.

Author profile

Terrence Murphy QC, CTA
Terry, QC, CTA, is a Barrister at Chancery Chambers. He practises at the Victorian Bar in revenue law, trust and superannuation law, corporations law and commercial law, and has appeared for both taxpayers and the Commissioner in the High, Federal and Supreme Courts. Terry is a member of the Taxation Committee of the Business Section of the Law Council of Australia, a member of the Melbourne Law Masters Tax Advisory Board at the University of Melbourne (where he lectures in the LLM program), the Bar's representative on the School of Law Program Advisory Committee of Victoria University and a frequent presenter at state and national conferences of The Tax Institute and other professional bodies. Terry was appointed Special Counsel to the ATO from 2008 until 2010. - Current at 12 January 2017
Click here to expand/collapse more articles by Terry MURPHY.

 

This was presented at 18TH NATIONAL CONVENTION: FOUNDATIONS FOR THE FUTURE .

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Developments in the Taxation of Trusts and Beneficiaries

Author(s):  Terry MURPHY

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