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Introduction to trusts paper

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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 13 Feb 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper gives tax advisers an overview of trusts in the non-tax world to assist them in their "real" world of tax law. It is aimed at those who didn't really understand what they were taught about trusts and who still have gaps in their understanding of trusts. It is also very useful for those who simply want a refresher on basic trust law.

This paper covers:

  • the nature of a trust
  • difference between trusts and other relationships and entities
  • types of trusts
  • creating and ending express trusts
  • advantages and disadvantages of using trusts for business and investment
  • purposes
  • importance of distributions
  • presently entitled
  • absolutely entitled.

Author profile

Arlene Macdonald CTA-Life
Photo of author, Arlene MACDONALD Until her recent retirement, Arlene was a Barrister at the South Australian Bar for 17 years. Prior to this she spent 8 years at the Australian Government Solicitor's Office, and several years at the ATO and the Commonwealth Ombudsman's office. At the Bar she appeared and advised in a wide range of Commonwealth and State tax disputes concerning income tax, CGT, GST, stamp duty, payroll tax, land tax and other tax issues. Arlene is experienced in acting for the Commissioner of Taxation and for the range of taxpayers who were in dispute with the revenue authorities or who needed advice on how tax law applies in their case. She has a passion for legal education, especially in tax and trust law. She was awarded life membership of The Tax Institute in 2010 particularly for her work over many years in organising, promoting and providing education through The Tax Institute. She has written a vast number of papers and articles and is a highly sought after speaker. - Current at 16 February 2015
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This was presented at Tax and Trusts .

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Individual sessions

Introduction to trusts

Author(s):  Arlene MACDONALD

Materials from this session:

Introduction to taxing of trusts

Author(s):  Arlene MACDONALD

Materials from this session:

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