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Trust distribution: The good, the bad and the ugly...presentation


It’s high noon for the Commissioner of Taxation and the Taxpayer on trust distribution issues. Trust distribution minutes are now subject to far greater scrutiny than at any time in the past. It is essential to achieving tax effective outcomes that resolutions are carefully prepa red - based on a thorough assessment of the trust income, the provisions of the trust deed and a correct application of trust and tax law to the facts.How did your practice fare on these issues in 2013 and how should you forward plan for 2014?

This paper allows you to make an assessment by providing a series of typical - but less than straight forward - case studies on a range of year-end scenarios. Materials provided will include sample trust deeds, pre 30 June scenarios and examples of ‘good, bad and ugly’ trust distribution minutes.

Specific topics covered include:

  • what am I looking for in the trust deed?
  • effectively distributing to entities within a family group
  • tricky issues concerning streaming capital gains and franked dividends
  • ‘balance income’ resolutions – the Commissioner’s shifting views
  • getting the timing issue right.

Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers heads Cowell Clarke’s Tax & Revenue Group. Peter advises and acts for a wide range of public and private companies, as well as the trustees of SMSFs. His areas of expertise include income tax (as it impacts on business and high net worth clients), CGT, GST, state taxes and superannuation law. Peter also undertakes succession planning work and is involved in significant business restructures. Regularly involved in advising SMSF trustees on issues associated with superannuation income streams, he is the co-author of The Tax Institute title, SMSF Income Stream Guide. - Current at 06 June 2017
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This was presented at 2013 South Australian Tax Intensive .

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