Skip to main content

Your shopping cart is empty

Exploring new waters - emerging trust issues paper


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 specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. Graeme has been a regular speaker for The Tax Institute for many years. He is a former Chairman of the Victorian Professional Development Committee, Melbourne Breakfast Club and State Convention Committee, and served two terms on the Victorian State Council. He has also been a member of the SME, State Revenue and Superannuation subcommittees. Graeme also participated in NTLG Trust subgroup discussions on the draft Bamford decision impact. Current at 04 August 2016 Click here to expand/collapse more articles by Graeme HALPERIN.

This was presented at 45th Victorian State Convention: Finding buried treasure.

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

Individual sessions

CGT Rollovers: restructuring for the top end

Author(s):  Richard CZERWIK,  Stephen CARPENTER

Materials from this session:

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

Author(s):  Liam COLLINS

Materials from this session:

Consolidation...unfinished business

Author(s):  Michelle DE NIESE

Materials from this session:

The 'ins' and 'outs' of testamentary trusts

Author(s):  Bruce COOK

Materials from this session:

Exploring new waters - emerging trust issues

Author(s):  Graeme HALPERIN

Materials from this session:

Further details about this event:


Copyright Statement