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Recent Developments on Trusts
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
Author profile
Graeme Halperin CTA
Graeme Halperin, CTA, of Halperin and Co, is a Barrister and Solicitor with over 30 years’ experience specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. He is a former Chairman of the Breakfast Club, State Convention and Education Committee of the Victorian branch of the Tax Institute, served two terms on the Victorian State Council, served on several Tax Institute technical committees and in 2013 received a Meritorious Service Award from the Tax Institute. He has written many articles on tax related topics and has been a regular Tax Institute presenter since the 1990s. He has contributed to Parliamentary Committees and media articles on a range of tax topics, made submissions to the ATO in relation to draft rulings and in 2018 was interviewed in a Four Corners expose on ATO practices. - Current at 16 December 2020
This was presented at SME Tax Intensive .
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Recent developments on trusts
Author(s): Graeme HALPERINMaterials from this session:
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CGT Small Business Concessions under the Microscope
Author(s): Rob JEREMIAHMaterials from this session:
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Simplified Tax System
Author(s): Ian SNOOKMaterials from this session:
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Business Succession Planning
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Anti-avoidance rules and measures
Author(s): Jennifer BATROUNEYMaterials from this session:
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The New 'Alienation of Personal Services Income' Rules
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