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Trusts - Where are we at with amending trust deeds after Clark? paper


This paper explores the circumstances where a trust deed can be amended, and without causing adverse taxation consequences. In particular, it deals with the decision in Commissioner of Taxation v Clark, the subsequent withdrawal of the ATO’s Statement of Principles and the issue of draft Taxation Determination TD 2012/D4. It also focuses on:

  • changes that may be required to existing trust deeds as a result of the High Court decision in Bamford
  • the introduction of the streaming legislation
  • possible future developments.

Author profile:

Grahame YOUNG
Current at 19 March 2013 Click here to expand/collapse more articles by Grahame YOUNG.


This was presented at The 28th National Convention .

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