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Trust Intensive

Published on 31 Aug 2004 | Took place at Menzies Hotel, Sydney, NSW

Despite constant amendments to the rules surrounding trusts, they still remain a viable investment vehicle in which to hold personal and business assets. The changes that have occurred in the last year with respect to CGT, asset protection, loans and losses mean that it is more important than ever to refresh your knowledge in these areas.

This trust intensive program was designed to lead you through the complex rules and changes and ensure that you have an up to date working knowledge of the underlying rules and the changes.

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

Individual sessions

Division 7A and Trusts

Author(s):  Daniel SMEDLEY This presentation covers the following topics:
- the interplay between trusts and Division 7A
- the general application of section 109 UB
- updated for section 109 XB
- traps for the unwary in applying section 109 XB
- the asset revaluation reserve strategy.

Materials from this session:

Trust losses and family trust elections

Author(s):  Andrew NOOLAN This paper covers the following topics:
- why FTEs are required
- the relevance of the trust type
- family trusts satisfying the pattern of distributions test
- the income injection test
- strategies for approaching FTE issues
- making a retrospective election.

Materials from this session:

Restructuring trusts

Author(s):  Ken SCHURGOTT This seminar paper covers the following topics:
- vesting the entire trust
- partially vesting a trust
- transferring an asset to a new trust on identical terms
- holding the trust assets as two separate funds
- splitting the trust and appointing a new trustee
- resettlements
- CGT/stamp duty.

This paper was also presented by the author at the A Matter of Trusts seminar held in Brisbane on 28 October 2004.

Materials from this session:

Winding up trusts

Author(s):  Bronwyn TAN This paper covers the following topics:
- revision of trusts and vesting
- vesting of fixed and discretionary trusts
- CGT events
- in specie distributions
- GST.

Materials from this session:

Some aspects of trusts as asset protection vehicles

Author(s):  Andrew FRANKLAND This seminar paper covers the following topics:
- the financial exposure of passive trusts
- the financial exposure of trustees of active trusts - Hanel v O'Neil.

Materials from this session: