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Trust amendments after Clark paper

Published on 17 Oct 13 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper considers:

  • trustee amendment powers and restrictions
  • FCT v Clark continuity of constitution, property and membership tests
  • TD 2012/21 CGT consequences of trust amendments
  • stamp duty consequences of trust amendments
  • analysis of common amendments.

Author profile:

Ron JORGENSEN
Current at 15 June 2011 Click here to expand/collapse more articles by Ron JORGENSEN.
 

 

This was presented at 2013 Tasmanian State Convention .

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