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Resettlements,division 7A and trusts and ultimate beneficiary reporting requirements

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Published on 22 Oct 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper will be taking a snapshot look at three recent developments in the taxation of trusts: The Commissioner's statement of what is a resettlement of a trust; The application of the deemed dividend provisions (Div. 7A) to trusts and the Commissioner's disturbing approach to interpretation; The requirements imposed on trustees of closely held trusts to disclose Ultimate beneficiaries.

Author profile

Dr Mark Robertson CTA
Mark conducts an Australia-wide practice specialising in revenue and trust law, Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific 2019 and listed as ‘Preeminent’ by Doyle’s Guide 2018. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals, as well as foreign investors in relation to proposed and completed domestic and cross-border transactions (including in estate and family law contexts). - Current at 26 June 2019
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This was presented at Trusts, Reform and Business Dealing .

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Individual sessions

Business Dealings

Author(s):  Jane MADDEN

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Resettlements, Trusts and Division 7A

Author(s):  Mark L ROBERTSON

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Trusts and the Ralph Proposals

Author(s):  Kate SWINDON

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Small Business Rollover and Exemption Provisions

Author(s):  David RUSSELL

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