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Accessing Wealth in Trusts

Published on 09 Aug 2005 | Took place at Leonda by the Yarra, Hawthorn, VIC

With a strong technical and practical focus, these seminar materials will be of immense value to accounting and legal practitioners faced with the every day challenge of managing and communicating to their clients the dangers of trying to access funds from trusts structures incorrectly.

The materials are designed to give practitioners both a technical update on the key taxation and related issues associated with distributions from trust structures supported by practical case studies and worked examples to illustrate key concepts.

The materials also address the key taxation issues associated with restructuring and ending both corporate and trust structures.

The latest rulings, ATO IDs and other developments which are critical in advising clients are also considered.

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

Individual sessions

Restructuring and winding-up of trusts

Author(s):  Ross HIGGINS

This paper focusses on the restructuring and winding-up of trusts. In particular, it addresses the income tax issues associated with the following areas:

  • tax issues associated with restructure of a trust
  • family trust election constraints
  • trust splitting and 'mirror' trusts
  • winding-up of trusts - key tax considerations
  • trust deed vagaries - vesting of trusts
  • income tax treatment of proceeds - capital or income?
  • amended assessments post-vesting - are they an issue?
Materials from this session:

Distributions from trusts

Author(s):  Noel BEHARIS

This paper focusses on distributions from trusts. In particular, it addresses the income tax issues associated with the following areas:

  • income and capital distributions
  • relevance of debt/equity rules to characterising trust distributions
  • CGT issues and CGT events
  • distributions of CGT discount amounts
  • streaming of different types of assessable income (franked dividends, capital gains)
  • Subdivision EA of Division 7A
  • latest developments.
Materials from this session: