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Trusts for day to day

Published on 11 Apr 2006 | Took place at Leonda by the Yarra, 2 Wallen Road, Hawthorn, VIC

This seminar focussed on practical day to day issues for trusts and trust distributions. These include the essentials of valid trust distributions, structuring unit trusts, CGT issues, a review of the trust loss rules and trust planning techniques.

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

Individual sessions

Trust distributions

Author(s):  Michael FLYNN

This paper outlines the most important variables in a trust deed.  It discusses the nature of the trust (fixed, unit or discretionary), the description of the beneficiaries (including the presence of any exclusionary provisions), and the definition of income. Topics covered are:

  • drafting income clauses in trust deeds
  • how to effect distributions of income
  • how to effect distributions of capital
  • who is taxable if a distribution is not valid.
Materials from this session:

Trust structures: Choosing between partnerships of trusts v unit trusts

Author(s):  Chris WOOKEY

This paper discusses the following topics:

  •  Typical trust structures
  • Partnerships of trusts in practice
  • Hybrid trusts - are they still effective?
  • CGT Event E4 - an analysis
  • Passive v active trust structures


Materials from this session:

Family trust elections: What if you can't make a family trust election?

Author(s):  Nabil (Bill) F. OROW

This presentation looks at:

  • Requirements for making a valid family trust election
  • General overview of the trust loss rules
  • Recent cases decisions involving trust rules and anti-avoidance
  • Consequences of making a distribution outside the family group if a valid election is in effect
Materials from this session:

Trust planning techniques

Author(s):  Mark NORTHEAST

This paper covers five areas that affect trust planning techniques:

  • Refinancing
  • Cloning
  • Resettlements
  • Vesting
  • Strategies for subdivision EA (ITAA36)
Materials from this session: