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Settling & re-settling paper

Published on 14 Aug 08

This paper covers: 

  • how is a trust created
  • resettlements
  • ATO Statement of Principles
  • issues with cloning.

Author profile

John Middleton CTA
John Middleton, CTA is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. Prior to this, he had over 20 years in the private sector as Special Counsel at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax. While in private practice he was listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 16 July 2020
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This was presented at Trusts Intensive: Advanced Tax Planning for Clients .

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Individual sessions

Tips and traps of distributions

Author(s):  Peter BICKFORD

Materials from this session:




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