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Trust distributions paper

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.

Author profile:

Author Photo - Peter ALLEN
Peter ALLEN
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
Click here to expand/collapse more articles by Peter ALLEN.
 

This was presented at 14th National Tax Intensive Retreat: Trusts Under the Microscope .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Workshop 1: CGT small business concessions

Author(s):  Moira MERRICK

Materials from this session:




Workshop 2: Trust distributions, testamentary trusts and amending trust deeds

Author(s):  Andrew NOOLAN

Materials from this session:



Further details about this event:

 

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