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Assorted Trust Tax Issues seminar paper


The seminar paper examines various current trust issues including:
- ultimate beneficiary statements - where are we up to?
- trust distribution and section 109UB, including potential distributions from revaluation reserves
- in what circumstances concessionally taxed trusts should be considered (eg. testamentary trusts)
- family trust elections and interposed entity elections - when to use them (including consideration of loss companies owned by trusts)
- passing assets in discretionary trusts through generations - vest or split the trust?
- small business CGT concessions with discretionary trusts - connected entities.

Author profile:

Andrew Sinclair CTA
Andrew is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years' experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in supporting clients with tax effective structures and tax planning. He provides tax advice across CGT, GST and stamp duty, in matters involving restructures, privatisations, asset acquisitions and disposals. Andrew also advises clients on superannuation law including structuring, allowable investments, pension and succession strategies. Andrew actively supports the education and development of other practitioners in his field, providing both in-house and external presentations on taxation matters within South Australia and interstate. He is former chairman of The Tax Institute. Andrew's passion extends beyond law into sport. He is the current President of the South Australian Cricket Association (SACA). Current at 01 June 2016 Click here to expand/collapse more articles by Andrew SINCLAIR.

This was presented at Port Lincoln Seminar.

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