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Amending trust deeds paper


This paper covers:

  • power to amend
    • express and statutory powers of amendment
    • inherent powers of the Court
  • why amend?
    • management powers - investment, transactions, income recognition and streaming, etc.
    • beneficiaries - (identity, entitlements, exclusions) trustees, appointors and guardians appointment and removal, succession, powers
    • splitting and cloning - external and internal trust splitting post CPT Custodian
  • status of the “Statement of Principles” - and an analysis of what constitutes a resettlement for CGT Event E1 purposes
  • CGT and stamp duty consequences
  • alternatives to amendment
  • practical illustrations.

Author profile

John Grahame Young FTI
Grahame Young, FTI, practises as commercial counsel with Francis Burt Chambers, Perth. Prior to commencing practice as a barrister in 2001 he had broad experience as a solicitor and company director. Grahame’s principal areas of practice include transactional taxes, equity, trusts and succession, corporate and property law. He has a particular interest in structuring and restructuring corporate and family groups. He has spoken and written extensively on a wide range of legal and taxation topics for The Tax Institute and otherprofessional bodies. He is editor of Duties Legislation Western Australia. Grahame has served as State Chair and National Councillor of The Tax Institute and is the proud recipient of the Institute’s Meritorious Service Award. - Current at 09 June 2020
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This was presented at 14th National Tax Intensive Retreat: Trusts Under the Microscope .

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

Individual sessions

Workshop 1: CGT small business concessions

Author(s):  Moira MERRICK

Materials from this session:

Workshop 2: Trust distributions, testamentary trusts and amending trust deeds

Author(s):  Andrew Noolan

Materials from this session:

Further details about this event:


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