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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 17 December 2013
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Individual sessions

Looking at trusts from another perspective

Author(s):  Graeme HALPERIN

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