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  • Administration of trusts for SME clients presentation

Administration of trusts for SME clients presentation

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Non Member Price: $15.00

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Published on 12 Mar 09 by NATIONAL DIVISION, THE TAX INSTITUTE

With an increasing number of cases on trust law matters now coming before the courts, it is more important than ever for tax practitioners to ensure that they can identify and understand the relevant issues.

This presentation addresses some practical matters facing SME clients in administering the modern discretionary trust including:

  • the trust income, taxable income and distributable income debate
  • care required if relying on PS LA 2005/1 (GA)
  • streaming income with different characteristics to different beneficiaries
  • creating a present entitlement in light of recent case law
  • distributions of income versus appointments of income.

Author profiles

Daniel Smedley CTA
Daniel is a Principal of Sladen Legal. He is a Law Institute of Victoria Accredited Specialist in Tax Law and holds a Master of Taxation. Daniel is the principal author of Trusts Structures Guide published by The Tax Institute and a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law. - Current at 26 February 2016
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Ronald Jorgensen CTA
Ron Jorgensen, CTA, is a Partner at Rigby Cooke Lawyers. Ron principally consults on Commonwealth and state tax laws, tax dispute resolution and compliance enforcements, and specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax-sensitive commercial and property transactions. Ron is an Accredited Specialist in Tax Law, a member of the Law Institute of Victoria and a respected technical writer and presenter. Ron is a fierce advocate for taxpayers. - Current at 23 May 2017
Click here to expand/collapse more articles by Ron JORGENSEN.

 

This was presented at 24th National Convention 2009 .

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

Individual sessions

Justice Hill Memorial Lecture - Statutory interpretation

Author(s):  Murray GLEESON

Materials from this session:

The Commissioner’s powers of general administration: How far can he go?

Author(s):  Bruce QUIGLEY

Materials from this session:

Tax treatment of liabilities – The unexplored parallel universe

Author(s):  Ken SPENCE,  Andrew DE WIJN,  Enzo COIA

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Foreign income review

Author(s):  Richard SHADDICK

Materials from this session:

Trust busting, tax and the Family Court - Current issues for SME tax advisers

Author(s):  Arlene MACDONALD

Materials from this session:

GST, CGT and stamp duty

Author(s):  Peter GREEN

Materials from this session:

Tax consolidation – The finishing touches?

Author(s):  Tony STOLAREK

Materials from this session:

Getting your practice and clients ready for the new tax agents services regime

Author(s):  Sue WILLIAMSON

Materials from this session:

Property trusts – What’s in store for the future

Author(s):  Daryl CHOO

Materials from this session:

Administration of SME trusts

Author(s):  Ron JORGENSEN

Materials from this session:

The new R&D tax concession

Author(s):  David GELB,  Paul VAN BERGEN

Materials from this session:

Building, buying, holding, selling and valuing intangible business assets

Author(s):  Andrew O'BRYAN

Materials from this session:

TOFA 3 & 4: Practical implications for non-financial institution taxpayers

Author(s):  Neil WARD

Materials from this session:

AMLCTF – An acronym or a possible jail sentence?

Author(s):  David J WILLIAMS

Materials from this session:

GST and property - Finding paths to certainty or is it an irremediable mess?

Author(s):  Gina LAZANAS,  Andrew SOMMER

Materials from this session:

Tax-exempt charities and Prescribed Private Funds and other private charitable foundations

Author(s):  John EMERSON

Materials from this session:

Small business CGT concessions – Some things that may surprise you!

Author(s):  Stephen HOLMES

Materials from this session:

Corporate restructuring: The toolbox and the combinations

Author(s):  Joshua CARDWELL

Materials from this session:

Credit crunch and distressed markets

Author(s):  Duncan R C BAXTER

Materials from this session:

Superannuation: The hot issues

Author(s):  Daniel BUTLER,  Bryce FIGOT

Materials from this session:

Transfer Pricing: Applying the arm’s length principle in a world without comparables

Author(s):  Marc SIMPSON

Materials from this session:

Dealing with blended families as part of succession planning

Author(s):  Daniel FRY,  Reagan GRUENTHAL

Materials from this session:

Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

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