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2009 Trusts Roadshow

Published on 18 Sep 2009 | Took place at Various, National

This event was a Roadshow series and was held at the following locations:

  • Perth, 2 September
  • Adelaide, 3 September
  • Launceston, 8 September
  • Melbourne, 9 September
  • Canberra, 10 September
  • Sydney, 16 September
  • Brisbane, 17 September
  • Cairns, 18 September.
Aimed at practitioners who regularly advise SME clients who operate businesses or hold investments through trusts, this event complemented a sound knowledge of the operation of trusts (that delegates were expected to have), particularly discretionary trusts, via a practical series of case studies on key issues.

Individual sessions

Trusts workbook and case studies

Author(s):  Harwood Andrews Lawyers

This paper addresses some of the current challenges facing SME clients in administering the modern discretionary trust including:

  • the trust income, taxable income and distributable income debate
  • care required if relying on PS LA 2005/1 (GA)
  • streaming income with different characteristics to different beneficiaries
  • creating a present entitlement in light of recent case law
  • distributions of income versus appointments of income
  •  family trust elections, planning issues and their role in:
    • exceptions to the trust loss regime
    • passing the income injection test
    • distribution of franked dividends.
Materials from this session: