Published on 23 Oct 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
vesting of trusts: what happens when a trust vests?
resettlement of trusts: where are we now after the withdrawal of the ATO’s statement of principles dealing with trust resettlements?
UPE problems: what are the issues outside the scope of division 7A?
Section 100A: what is the potential impact of section 100a given recent ato pronouncements?
Prof Gordon Cooper CTA Life
Professor Cooper is a Chartered Accountant in sole practice at Cooper & Co. He is an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he is an author of the Australian CGT Handbook, now in its seventh edition. Current at 11 March 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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