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Trusts - new strategies and current issues convention paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 10 Sep 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

The focus of this paper is the different trust strategies that can be adopted. Issues considered include:

  • trust restructuring, including trust 'splitting' and 'cloning'
  • effective income and CGT distributions
  • cleaning up loan accounts
  • CGT and GST
  • stamp duty on 'in-specie' distributions
  • the new 'control test' in the small business CGT concessions.

Sections of this paper were also presented by the author at the Trust Structuring seminar held in Melbourne on 30 November 2004.

Author profile

Graeme Halperin CTA
Graeme Halperin, CTA, of Halperin and Co, is a Barrister and Solicitor specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. Graeme has been a regular speaker for The Tax Institute for many years. He is a former Chairman of the Victorian Professional Development Committee, Melbourne Breakfast Club and State Convention Committee, and served two terms on the Victorian State Council. He has also been a member of the SME, State Revenue and Superannuation subcommittees. Graeme also participated in NTLG Trust subgroup discussions on the draft Bamford decision impact. - Current at 04 August 2016
Click here to expand/collapse more articles by Graeme HALPERIN.

 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .

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