Published on 29 May 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- The Government's 22 March 2001 announcement (the 50% CGT concession and 'fixed interest' holders)
- What is income of a trust and where do we stand on Section 97 in light of Richardson's case (19 Feb 2001)
- New opportunities and the outlook for trusts after the collapse of entity taxation
- Recent court pronouncements on invaild distributions and trust loans
- Where are we now on Section 109UB?
- Trusts as a planning vehicle in 2001: 50% CGT concession, Section 104/70
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