Published on 07 Oct 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper explores emerging directions and issues in the area of trusts. Topics covered include:
- section 100A - the new Part IVA for trusts
- vesting day and perpetuity period problems and issues
- the coming tidal wave of trust litigation
- distributions from trust reserves
- trust cloning risks post - TR 2005/D15
- the sleeping giant - family trust distribution tax.
Current at 14 September 2011
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