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Tasmanian pre-convention trust distribution workshop and case studies paper

Published on 18 Oct 12 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is “income”?
  • income of the trust estate
  • the proportionate approach
  • streaming
  • creating a specific entitlement
  • streaming capital gains 
  • streaming franked distributions
  • other complications
  • resettlements
  • Unpaid Present Entitlements – practical ways of achieving a “compliant structure”
  • Greenhatch
  • recharacterisation clauses.

Author profile:

Ken SCHURGOTT
Ken is a tax and commercial law partner in the Sydney office of SBN Lawyers. He has extensive experience in all aspects of tax (including State taxes) as well as business structuring, asset protection, succession planning and trust and estate law. Ken is a National Councillor of the Tax Institute and a member of the NSW Divisional Council and Education Committee. He is also a member of the Advisory Panel to the Board of Taxation and has recently been involved as a member of the Working Group on Managed Investment Trusts.
Current at 13 January 2009 Current at 25 March 2009 Click here to expand/collapse more articles by Ken SCHURGOTT.
 

 

This was presented at 2012 Tasmanian State Convention .

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

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