Published on 20 Nov 2003
| Took place at Christie Corporate Centre, Brisbane
These seminar materials are designed to add to the tax professional's basic knowledge of trusts and the taxation of trusts. They also aim to provide practical insight on some of the strategies which can be used, and traps to be avoided, when dealing with trusts in particular transactions.
Get a 20% discount when you buy all the items from this event.
Author(s): Matthew BURGESS This seminar paper covers the following topics:
- capital gains tax and division 152 small business relief
- the sort of amendments that may be required in an 'ancient' trust deed
- resettlement dangers! - what can be done
- amending for social security purposes
- what about the new generation?
Author(s): Paul BANISTER This seminar paper covers the following topics:
- beneficiary loan accounts - forgiveness and waiver implications
- problems arising from divorce and the impacts on the family trust election
- stamp duty restructuring relief
- capital gains tax rollover relief
- other mechanisms to cope - demergers?
- family group and business reorganisation strategies.
Author(s): Craig BOWIE This seminar paper covers the following topics:
- locating the power to wind up in your trust deed
- documentation requirements for final distributions
- how do you get the assets out?
- stamp duty relief
- CGT issues - implications for trustees
- CGT issues - implications for beneficiaries
- GST issues.