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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 Tax and Commercial Law Director of Schurgott & Co Lawyers and Special Counsel with Brown Wright Stein Lawyers, Sydney. He has extensive experience in all aspects of tax (including state taxes and litigation), as well as business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken has been, until recently, a member of the Advisory Panel to the Board of Taxation and heavily engaged in ongoing consultation in relation to the reform of the taxation of trusts and trust issues generally. - Current at 22 May 2017
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This was presented at Sixth Annual States' Taxation Conference .

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