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Getting trusts right: Lessons from the Federal Court paper
Published on 24 Nov 11 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- the significance and importance of trusts
- three important developments since 2007
- erroneous views of what is a trust
- the nature of a trust
- statutory and other solecisms on what is a trust
- the legislative framework for the taxation of trusts
- trustee's powers of appointment
- default provisions
- distributions resolutions.
Author profile
Hon Jeffrey Spender

This was presented at 19th National Tax Intensive Retreat .
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Individual sessions
Exploring the trust deed - Why do we do what we do in drafting deeds?
Author(s): AH (Tony) SLATERMaterials from this session:
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Trust distributions - The practice
Author(s): Mark WESTMaterials from this session:
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Getting trust right: Lessons from the Federal Court
Author(s): Jeffrey SPENDERMaterials from this session:
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Small business CGT concessions and trust issues
Author(s): Vanessa PRIESTMaterials from this session:
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Trusts in the ATO's sights
Author(s): Peter GODBERMaterials from this session:
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Trust mixed bag
Author(s): Joanna MONAHANMaterials from this session:
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Trusts and asset protection best practice
Author(s): Ken SCHURGOTTMaterials from this session:
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Workshop 1 - Trust distributions
Author(s): David MARSCHKEMaterials from this session:
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Workshop 2 - CGT small business concessions and trust audit issues
Author(s): Mark NORTHEAST, Chris WOOKEYMaterials from this session:
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