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Trust Restructures - Splitting Trusts

Published on 22 Jul 2003 | Took place at City West Function Centre, West Perth, WA

There are many occasions when assets cannot continue to be held within the one trust. The usual solutions have been to vest, or partially vest the trust, however this crystallises significant tax issues. What are the alternatives?

Individual sessions

Trust Restructures - Splitting Trusts

Author(s):  Grahame YOUNG This presentation covers the following topics:
- how a trust can be split
- whether the splitting is a resettlement
- what happens with carry forward losses
- whether there any other problems, including stamp duty issues
- practical problems and solutions.

This presentation accompanies the author's Splitting Trusts article published in the October 2002 edition of The Tax Specialist.

Materials from this session: