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Fixing your Trust: Imputation and Trust Losses

Published on 12 May 2005 | Took place at The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta , NSW

This seminar series was held in:
- Sydney on 3 May 2005
- Parramatta on 12 May 2005.

Matters covered in the presentation included:
- tax advantages/benefits of being classified as a fixed trust
- what is a fixed trust?
- what is a vested and indefeasible interest?
- when is an interest deemed to be defeasible/indefeasible?
- analysis of typical trust deed clauses
- what trust deed clauses does the ATO find offensive?
- Commissioner's discretion to deem vested and indefeasible interest?
- distinctions between trust loss and imputation measures
- tax ruling applications.

Individual sessions

Fixing your trust: Imputation and trust losses

Author(s):  Bobby ACEVSKI

Matters covered in this presentation include:

  • tax advantages/benefits of being classified as a fixed trust
  • what is a fixed trust?
  • what is a vested and indefeasible interest?
  • when is an interest deemed to be defeasible/indefeasible?
  • analysis of typical trust deed clauses
  • what trust deed clauses does the ATO find offensive?
  • Commissioner's discretion to deem vested and indefeasible interest?
  • distinctions between trust loss and imputation measures
  • tax ruling applications.
Materials from this session: