Travelling Trusts - Where is a trust resident?
Published on 28 Apr 2010
| Took place at Sydney Harbour Marriott, Sydney
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
- 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.