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Are you ready for 30 June? paper

Published on 27 May 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • trust distributions: How did we get to where we are today?
  • the legislative framework
  • resolutions: What is required and when?
  • UPEs walking the tightrope.

Author profile

Moira Merrick CTA
Moira Merrick is the Director & Technical Leader for the Victorian Case & Technical Leadership group in the Private Wealth sector at the ATO. Immediately preceding this role, Moira was the Regional Director for Victoria and Tasmania for the Technical Excellence Services group responsible for providing technical advice in the form of Private Binding Rulings, Class Rulings and Product Rulings within the former Private Groups and High Wealth Individuals business line. Prior to joining the ATO in 2017, Moira was part of Deloitte’s Tax Insights & Policy group and has extensive experience providing specialist tax advice to both large corporates and closely held groups. During her time in private practice, Moira was a regular presenter at tax seminars and is a former Chair of the Victorian State Council of the Tax Institute. - Current at 26 September 2019
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