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Looking at trusts from another perspective paper

Published on 10 Aug 11 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Mabo, Wik and Bamford
  • the importance of common law principles
  • streaming
  • unpaid present entitlements
  • the sub-trust options
  • the trading company option.

Author profile:

Graeme Halperin CTA
Graeme Halperin, CTA, of Halperin and Co, is a Barrister and Solicitor specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. Graeme has been a regular speaker for The Tax Institute for many years. He is a former Chairman of the Victorian Professional Development Committee, Melbourne Breakfast Club and State Convention Committee, and served two terms on the Victorian State Council. He has also been a member of the SME, State Revenue and Superannuation subcommittees. Graeme also participated in NTLG Trust subgroup discussions on the draft Bamford decision impact. Current at 04 August 2016 Click here to expand/collapse more articles by Graeme HALPERIN.
 
Individual sessions

Looking at trusts from another perspective

Author(s):  Graeme HALPERIN

Materials from this session:

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