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Administration of trusts for SME clients presentation

Member Price: Free
Non Member Price: $15.00

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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 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

Ronald Jorgensen CTA
Ron Jorgensen, CTA, principally consults on Commonwealth and State tax laws, tax dispute resolution and compliance enforcement. Ron 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 Tax Law and member of the Tax Law Advisory Committee with the Law Institute of Victoria. He is a member of the Law Institute of Victoria and The Tax Institute. Ron is a member of the Tax Technical Committee (Vic), a member and former chair of the States Taxes Committee (Vic) and former representative of the Victorian State Taxes Consultative Council for The Tax Institute. Ron is a member of the Property Council of Australia Tax Committee (Victorian Division). Ron was recognised by Doyle’s Guide as a Recommended Tax Lawyer for 2015, 2016, 2017 and 2018 and as a Leading Tax Lawyer for 2020 and in Best Lawyers Australia 2021. - Current at 16 December 2020
Click here to expand/collapse more articles by Ron JORGENSEN.
Daniel Smedley CTA
Daniel enjoys solving complex taxation and trust law issues for private enterprise clients. He is also a trusted confidant in planning the succession of his client’s personal and business affairs. Daniel is a Chartered Tax Advisor with The Tax Institute, accredited as a specialist in Taxation Law with the Law Institute of Victoria, and the principal author of the Trust Structures Guide published by The Tax Institute. Since 2016, Daniel has appeared in the list of one of Australia's “Best Lawyers of the Year” in the practice of tax law. The list is compiled by Best Lawyers and published in the Australian Financial Review. Daniel has also been recognised in Doyles Guide as a recommended tax lawyer since 2016. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 22 October 2019
Click here to expand/collapse more articles by Daniel SMEDLEY.

 

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

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

Author(s):  Bruce QUIGLEY

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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

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Tax consolidation – The finishing touches?

Author(s):  Tony STOLAREK

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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

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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

Materials from this session:

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