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Trust deeds and other matters paper

Published on 09 Oct 08

This paper covers:

  • ATO position on trust cloning
  • recent changes to trust loss election rules
  • defining classes of beneficiaries for flexibility
  • preparing the trust distribution minute - some tips and traps
  • disclaiming a benefit after Pearson and Ramsden
  • defining income in the trust deed after Cajkusic
  • resettlements and the Statement of Principles.

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 Tax Intensive .

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