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Published on 23 Nov 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
How do you effectively distribute from trusts - the legal and taxation requirements raise a myriad of issues when drafting trust distributions. This paper will address issues including:
what are income or capital gains that can be distributed?
streaming or targeting income to beneficiaries
defining, identifying or creating beneficiaries
income clauses and trustee resolutions for trusts in a post-BRK (Bris), Ramsden, Idlecroft & Nemesis world.
Peter is a Partner of Allens Arthur Robinson. He advises on all taxation and revenue law related issues, especially income tax, CGT, GST and stamp duty. He has acted for many corporate and government clients in major transactions, restructuring and startups. Peter has acted for a major funds manager since its inception. He has also advised several property funds. He has also advised on the structuring of government programs, investment vehicles, fundraising, licencing arrangements and research and development syndications. Current at 22 June 2006
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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