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Exploring new waters - emerging trust issues paper

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.

Author profile

Graeme Halperin CTA
Graeme Halperin, CTA, of Halperin and Co, is a Barrister and Solicitor with over 30 years’ experience specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. He is a former Chairman of the Breakfast Club, State Convention and Education Committee of the Victorian branch of the Tax Institute, served two terms on the Victorian State Council, served on several Tax Institute technical committees and in 2013 received a Meritorious Service Award from the Tax Institute. He has written many articles on tax related topics and has been a regular Tax Institute presenter since the 1990s. He has contributed to Parliamentary Committees and media articles on a range of tax topics, made submissions to the ATO in relation to draft rulings and in 2018 was interviewed in a Four Corners expose on ATO practices. - Current at 16 December 2020
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This was presented at 45th Victorian State Convention: Finding buried treasure .

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International tax - there's treasure buried all over the world

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Consolidation...unfinished business

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The 'ins' and 'outs' of testamentary trusts

Author(s):  Bruce COOK

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Exploring new waters - emerging trust issues

Author(s):  Graeme HALPERIN

Materials from this session:


Further details about this event:

 

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