Fixing your Trust: Imputation and Trust Losses
Published on 12 May 2005
| Took place at The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta
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.