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