Your shopping cart is empty

Tricks with trust deeds paper


This paper covers:

  • when can I distribute trust income to another trust?
  • how do I get the distribution minute right?
  • what if the beneficiary doesn't want the income after all?
  • is the unit trust a 'fixed trust' for trust loss rules?
  • whatever happened to 'trust splitting'? Can I do it?
  • who is the trust's 'appointor'? Does it matter for small business CGT concessions?

Author profile

David Marks QC CTA
David is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013. David serves on the disciplinary panel of an international practitioner association. - Current at 12 February 2021
Click here to expand/collapse more articles by David W MARKS.


This was presented at 2005 North Queensland Convention: Performing in the Tax Circus .

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

Individual sessions

Tricks with trust deeds

Author(s):  David W MARKS

Materials from this session:

Loans - don't fall off the high wire

Author(s):  Richard J FRIEND

Materials from this session:

The estate planning process

Author(s):  John DE GROOT

Materials from this session:

Further details about this event:


Copyright Statement