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Trust distributions: Achieving the desired outcomes presentation


The Commissioner of Taxation has demonstrated a renewed interest in trust distributions in recent years. This presentation considers some of the commonly encountered issues that arise when preparing trust distribution minutes. It provides useful insights on how to achieve desired outcomes and minimise exposures in this difficult area. Topics covered include:

  • what to look for in the trust deed
  • drafting trust distribution minutes: common problems and suggested solutions
  • the tax net income and trust income debate: state of play
  • practical implications of recent cases
  • pitfalls when income streaming and the significance of PS LA 2005/1 (GA)
  • effective capital distributions.

Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter is a Partner at Cowell Clarke and heads up the firm's Tax & Revenue Group. He provides specialist tax advice to public accountants and a wide range of corporate and medium to large family businesses as well as high net worth taxpayers. Peter has had a significant involvement with trust structures throughout his career and is the author on topical tax issues in CCH Tax Week and Taxation in Australia. Peter has a Master's degree in Taxation Law and is a member of The Tax Institute's State Council. - Current at 19 June 2012
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This was presented at 42nd South Australian Convention: Playing to Win .

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Individual sessions

10 rounds with the regulator

Author(s):  Ian READ

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