Published on 31 Aug 04
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- vesting the entire trust
- partially vesting a trust
- transferring an asset to a new trust on identical terms
- holding the trust assets as two separate funds
- splitting the trust and appointing a new trustee
- CGT/stamp duty.
This paper was also presented by the author at the A Matter of Trusts seminar held in Brisbane on 28 October 2004.