Your shopping cart is empty
Trusts - new strategies and current issues convention paper
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 17 December 2013
This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Partnerships - Easier than you think?
Author(s): Michael BUTLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Avoiding tax avoidance: the primacy of Part IVA
Author(s): Justice Ronald SACKVILLEMaterials from this session:
-
insert_drive_file
Loan arrangements impacted by the debt/equity rules
Author(s): Neil WARDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Income tax considerations of financial investments
Author(s): Stephen CARPENTERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Recent developments in tax losses for companies
Author(s): Martin FRY, Brad SCHWARZMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Compliance program - small to medium enterprise segment
Author(s): Michael CRANSTONMaterials from this session:
-
insert_chart
Property investment and development
Author(s): Ron JORGENSENMaterials from this session:
-
insert_drive_file
Impact of not consolidating
Author(s): Craig MCCORMICKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Characterising receipts and outgoings
Author(s): Jennifer BATROUNEYMaterials from this session:
-
insert_drive_file
Trusts - new strategies and current issues
Author(s): Graeme HALPERINMaterials from this session:
-
insert_drive_file
Market valuations for tax purposes
Author(s): Michael CHARLESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Privilege and accountant guidelines
Author(s): Paul SOKOLOWSKI, Caryn VAN PROCTOR, John STOREYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
New superannuation strategies
Author(s): Bernie O'SULLIVANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The interaction between Div. 7A and the debt equity rules
Author(s): Chris WALLISMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Consolidation - the next step
Author(s): Paul ABBEY, Kirsten ARBLASTER, Rob BENTLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
International tax inbound investment
Author(s): Mark GREENMaterials from this session:
-
insert_drive_file
CGT exit strategies for SMEs
Author(s): Daniel SMEDLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax project management
Author(s): Brian PATTERSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Stamp duty developments
Author(s): Frank BRODYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
New accounting standards and tax
Author(s): Brett KALLIOMaterials from this session:
-
insert_chart
Tax aspects of creating and exploiting intellectual property
Author(s): Joanne WOODCOCKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement
