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Trust vestings and distributions presentation

Trust vestings and distributions presentation

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Non Member Price: $15.00

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 24 Jun 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Tax effective vesting of trusts demands particular attention to the interplay of trust law, income tax and stamp duty. This paper covers these issues in the context of private trusts, whether holding passive assets or conducting a business. Matters covered include:

discretionary trusts
unit trusts
the CGT E events
in specie distributions
splitting and cloning.

Author profile

Kenneth Schurgott CTA-Life

Ken is a Tax and Commercial Law Director of Schurgott & Co Lawyers and Special Counsel with Brown Wright Stein Lawyers, Sydney. He has extensive experience in all aspects of tax (including state taxes and litigation), as well as business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken has been, until recently, a member of the Advisory Panel to the Board of Taxation and heavily engaged in ongoing consultation in relation to the reform of the taxation of trusts and trust issues generally. - Current at 22 May 2017

More by Ken SCHURGOTT

The trusted adviser as a gate keeper paper - 13-October-2016
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Practical issues with trusts: Important updates - 01-August-2016
Practical issues with trusts: Important updates paper - 02-June-2016
The trusted adviser as a gate keeper paper - 02-March-2016
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The tools for asset protection paper - 07-May-2015
Trust hot topics paper - 28-November-2014
Structuring to bring funds onshore paper - 21-August-2014
If you have assets or entities offshore – How certain can you be that they will pass intact to the next generation? paper - 06-August-2014
Case studies & proposed solutions - Covering the issues raised in session 5 learning from the experience of our leading tax professionals paper - 01-May-2014
Powers of Appointment paper - 31-October-2013
Trust reforms paper - 16-May-2013
Trusts as a threshold issue paper - 26-April-2013
President's report: End-of-year excitement for tax tragics - 01-December-2012
President's report: Small business and its new Commissioner - 01-November-2012
Tasmanian pre-convention trust distribution workshop and case studies paper - 18-October-2012
President's report: Consultation! Consultation! - 01-October-2012
President's report: Of trusts and other things - 01-September-2012
Successful succession planning paper - 23-August-2012
President's report: Evasion – Who should bear the “burden of proof”? - 01-August-2012
Trusts - 01-July-2012
President's report: “Simplification: Has the trust been broken?” - 01-July-2012
President's report: Launching Australian tax professionals onto the world stage - 01-June-2012
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President's report: The anti-avoidance question - Time for a review? - 01-May-2012
President's report: Dancing with The Tax Institute’s stars - 01-April-2012
President's report: The risky business of consultation on the run - 01-March-2012
President's report: A new year - A new president - 01-February-2012
Trusts and asset protection best practice - 01-February-2012
Trusts and asset protection best practice paper - 24-November-2011
Tax audits – Lessons from Wickenby paper - 11-August-2011
The taxation of trusts – Are we there yet? paper - 11-August-2011
Trust streaming 2011 - 01-August-2011
Trust streaming 2011 paper - 16-June-2011
Family trusts and estate planning paper - 16-November-2010
The state of play - Trust decision making paper - 08-November-2010
Division 7A & UPEs - The final practice statement at work paper - 28-October-2010
The state of play trust decision making prior to 30 June 2010 paper - 03-June-2010
The state of trust tax play paper - 18-May-2010
Structuring professional practices - changing times paper - 05-March-2010
COVER: Unpaid present entitlements – a new approach to taxing trust distributions - 01-March-2010
Draft Taxation Ruling TR 2009/D8 – Sense or nonsense? - 11-February-2010
Draft taxation ruling TR 2009/D8 - Sense or nonsense paper? - 11-February-2010
Trusts and asset protection paper - 19-November-2009
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The trust has served its purpose - Now let’s get the money out paper - 28-August-2009
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Tax Intensive Workshop – Byron Bay - 01-October-2008
Wealth preservation in a sub-prime world paper - 30-August-2008
Dealing with tax audits paper - 28-May-2008
Part I - structure & practice paper - 28-April-2008
Instalment warrants paper - 07-April-2008
Cloning or splitting discretionary trusts paper - 14-March-2008
Trust vs. tax accounting income concepts paper - 06-December-2006
The shifting trust relationship paper - 28-July-2006
Tax audits and ROSA - the practical implications - 07-June-2006
The future of service trusts paper - 09-May-2006
Structuring your practice paper - 09-May-2006
Trusts paper - 28-October-2005
Absolutely entitled to a CGT asset and vested and indefeasible trust paper - 18-October-2005
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Some trust oddities paper - 19-March-2005
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Restrucuring trusts seminar paper - 31-August-2004
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Trusts - Structuring and Planning for Effective Results - Case Studies - 25-May-2004
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Getting the Most out of your Trust - Distributing to Beneficiaries seminar paper - 01-September-2003
Asset protection for professionals - part II - 01-September-2003
Asset protection for Professionals - part I - 01-August-2003
Asset Protection for Professionals seminar paper - 27-March-2003
Service Trusts seminar paper - 12-March-2003
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Distributions from trusts - 19-April-2002
Distributions from trusts - 21-March-2002
Recent superannuation reforms - 14-September-2001
Further Issues on the GST Ruling - 01-September-2001
Dispute Resolution - GST - 04-July-2001
Structuring for 2002 - 01-June-2001
What do you do now and what do you do later? - 03-May-2001
Tax reform: Ralph - the key issues: prepayment and anti-avoidance measures - 01-March-2000
Ralph: the key issues: anti-avoidance measures - 08-February-2000
Ralph - Key Issues: an Overview - 08-February-2000
Business structures post election: effect on small business - 08-December-1998
Estate Planning - 30-October-1998
Estate planning - 30-October-1998
Business structures post election - effect on small business - 30-October-1998
GST/indirect taxes - 18-August-1998
The reform proposals for taxation of trusts - 30-April-1998
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Structuring professional partnerships paper - 30-March-1995

Click here to expand/collapse more articles by Ken SCHURGOTT.

This was presented at SHOW ME THE MONEY - TOOLS FOR WEALTH EXTRACTION - NSW STATE CONVENTION .

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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