Changes to trusts leading to the creation of a new trust estate: principles to be applied by the ATO paper

Member Price: $57.00
Non Member Price: $75.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 06 Dec 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

review of the statement of principles
commercial nominees in context
recent practical applications by the ATO
practical tips on knowing a resettlement when you see it.

Author profile

Dr Mark Robertson CTA

Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. - Current at 24 May 2017

More by Mark L ROBERTSON

Fraud or evasion paper - 18-March-2015
What you need to know about contemporary issues impacting private business at the moment paper - 26-April-2013
GST ruling system in practice paper - 06-September-2012
Valuations in the revenue context paper - 14-March-2012
The journey of Part IVA paper - 10-February-2011
Bamford v Federal Commissioner of Taxation paper - 05-March-2010
Bamford paper - 19-November-2009
Current issues in the taxation of trusts paper - 14-March-2008
Trusts: hot issues paper - 14-November-2007
Penalties in the GST world paper - 26-October-2007
Recent developments in the taxation of trusts paper - 03-August-2007
A disregard of the law - Commissioner of Taxation v Indooroopilly Children Services (Qld) Pty Ltd - 01-June-2007
The Operation of the GST Anti-Avoidance Provisions Following the Decision in VCE paper - 25-May-2007
Trusts - review your strategies convention paper - 05-June-2004
Trusts and Divorce: the new 109UB seminar paper - 27-May-2004
Trusts & Interest - Issues that Demand Attention - Now! seminar paper - 09-February-2004
Practical Issues in Objection and Appeal Procedures - Stamp Duty and Payroll Taxes seminar paper - 24-July-2003
Year end issues: trusts - 30-April-2002
Dealing with the Commissioner - 27-July-2001
Loans - The Need to Restructure - 18-May-2001
CGT: Minimising Capital Gains Tax in the Tax Reform Structure - 11-May-2001
Capital Gains Tax: Minimising Capital Gains Tax in the Tax Reform Structure - 24-March-2001
Loans and FBT: Nexus with Employment Contracts - 01-March-2001
Trusts - Estate Planning Issues within Entity Legislation - 17-February-2001
Capital Structure of Trusts - 12-February-2001
Loans & FBT - The nexus with employment contracts - 12-February-2001
CGT Rollovers for Small Business - 03-November-2000
Division 7A - 08-September-2000
Entity taxation - 15-February-2000
Resettlements,division 7A and trusts and ultimate beneficiary reporting requirements - 22-October-1999
Trusts - why the Commissioner is right! - 01-October-1999
Trusts resettlements: Changes trusts leading to the creation of a new trust estate - 26-August-1999
Trusts resettlements: Changes trusts leading to the creation of a new trust estate - 26-August-1999
Resettlements, Division 7A, trusts, ultimate beneficiary reporting requirements - 26-August-1999
Don't lose your trust - 21-April-1999
Division 7A - 12-April-1999
GST basic framework - 18-February-1999
Don't lose your trust - 24-November-1998
Taxation planning strategies - 06-October-1998
Recent developments - Orica and Bellinz - 25-August-1998
Recent Developments: Orica & Bellinz - 25-August-1998
Section 108: the amendments and consequences - 09-February-1998
Section 108: new tax legislation pending: take action now - 06-November-1997
Section 108: Income Tax Assessment Act 1936: Existing & proposed legislation - 05-November-1997
Companies and Trusts - 06-September-1997
Companies & Trusts - 05-September-1997
Companies & Trusts - 05-September-1997
Section 108 ITAA: debit loans accounts before and after the Budget - 30-May-1997
Debit loan accounts section 108 - 03-March-1997
Out of the Red: Part IVA: the provisions revisited ; Discretionary trusts: an illusory problem - 01-September-1996
Resident companies and trusts - 09-August-1996
Discretionary trusts: an illusory problem - 01-August-1996
Instruments of variation of beneficiaries: the revenue has tripped over Lord Simonds' foot - 01-March-1996
Debit loan accounts - a dilemma - 01-January-1996
Beneficiaries' rights re-examined: a sterile debate takes on practical significance - 01-October-1995
Section 108 ITAA - loans to shareholders and associates deemed to be dividends - 29-August-1995
Anti-avoidance provisions: Part IVA - 01-October-1991

Click here to expand/collapse more articles by Mark L ROBERTSON.

This was presented at Trusts Intensive Seminar .

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

shopping_cart Add all items to cart - $144.00

Individual sessions

Trust vs. tax accounting income concepts

Author(s): Ken SCHURGOTT

Materials from this session:

Trust vs. tax accounting income concepts paper

$75.00 non member price
shopping_cart Add to cart

Trust vs. tax accounting income concepts presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

shopping_cart Add all items to cart - $72.00

Changes to trusts leading to the creation of a new trust estate: principles to be applied by the ATO

Author(s): Mark L ROBERTSON

Materials from this session:

Changes to trusts leading to the creation of a new trust estate: principles to be applied by the ATO paper
(Currently Viewing)

$75.00 non member price
shopping_cart Add to cart

Trust resettlements - the Commissioner's statement of principles presentation

$15.00 non member price
shopping_cart Add to cart

shopping_cart Add all items to cart - $72.00

Further details about this event:

Trusts Intensive Seminar

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.