Published on 18 Oct 12
by TASMANIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- what is “income”?
- income of the trust estate
- the proportionate approach
- creating a specific entitlement
- streaming capital gains
- streaming franked distributions
- other complications
- Unpaid Present Entitlements – practical ways of achieving a “compliant structure”
- recharacterisation clauses.
Ken is a Solicitor - Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken chaired the Noosa Tax Intensive from 2005 to 2007 and was on the Organising Committee for a longer period. He was National President of the Institute in 2012.
- Current at
04 January 2018