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


This presentation 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
Grahame practises as commercial counsel at Francis Burt Chambers in Perth. Prior to commencing practice as a barrister in 2001 he had broad experience as a solicitor and company director. Grahame’s principal areas of practice include transactional taxes; equity, trusts and succession; corporate law; and property law. He has a particular interest in structuring and restructuring corporate and family groups. He has spoken and written extensively on a wide range of legal and taxation topics for The Tax Institute and other professional bodies. He is editor of Duties Legislation Western Australia. Grahame has served as State Chair and National Councillor of The Tax Institute and received its Meritorious Service Award. Current at 04 July 2014 Click here to expand/collapse more articles by Grahame YOUNG.

This was presented at The 28th National Convention.

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

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