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Travelling Trusts - Where is a trust resident?

Published on 28 Apr 2010 | Took place at Sydney Harbour Marriott, Sydney , NSW

With an ever increasingly mobile population, practitioners are often faced with a client that arrives in Australia with a pre-existing trust, or leaves Australia with a trust arrangement in place. Many difficult trust and taxation issues arise in these circumstances.

This event considered practical legal and taxation consequences of changing residence, including:

  • establishing the residence of a trust
  • changing the residence of a trust and domicile v redomicile
  • changing the proper law of the trust and its administration, including issues concerning the rule against perpetuities
  • CGT cost base uplift on arrival and valuation issues
  • the transferor trust regime
  • blind trusts – is there an attributable trust interest?
  • avoiding resettlement
  • characterisation of distributions received post arrival
  • Sections 96B, 96C and 99B in operation
  • temporary resident provisions.

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

Individual sessions

Travelling trusts

Author(s):  Christopher CATT This presentation covers:

  • residence of trusts for tax purpose
  • change of residence
  • moving central management and control to Australia
  • changing the proper law of the trust
  • beneficiaries of blind trusts
  • avoiding resettlement of the trust.
Materials from this session:

Travelling trusts

Author(s):  Peter WHITE This presentation covers:

  • CGT cost base uplift
  • transferor trust regime.
Materials from this session: