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The shifting trust relationship paper


Trusts may be in?nitely varied (subject to the terms of the Deed). It is usually taxes which obstruct the effective and ef?cient restructure of commercial and family trust arrangements. The Commonwealth allows signi?cant leeway in restructuring trusts for ef?cient operation. The stamp duty regimes pose the main obstacles. This paper covers:

  • tweaking trust relationships for succession planning purposes
  • splitting, cloning and resettling
  • get it wrong and it can be doubly costly
  • the legislative basis for a dutiable resettlement.

Author profile

Kenneth Schurgott CTA-Life
Ken is a Solicitor - Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken was National President of the Institute in 2012. - Current at 01 October 2019
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This was presented at Sixth Annual States' Taxation Conference .

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