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Trust stripping provisions paper

Member Price: $57.00
Non Member Price: $75.00

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 21 May 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • what section 100A targets
  • key elements of section 100A
  • other tax provisions besides section 100A that can apply to trust stripping arrangements
  • current practical situations where section 100A could apply.

Author profiles

Mark West CTA
Photo of author, Mark WEST Mark is a Partner at McCullough Robertson and is qualified both in law and as a Chartered Accountant. He advises clients on tax matters generally, including income tax, CGT, GST and payroll tax, and has acted in appeals to the AAT and Federal Court. - Current at 12 April 2017
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Dung Lam CTA
Dung Lam is a Senior Associate at McCullough Robertson Lawyers with close to 20 years experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and state taxes such as payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, superannuation issues in the self managed superannuation funds arena and tax issues related to estate planning. Dung advises a broad range of clients ranging from small to medium enterprises, high net worth individuals, professional firms, accountants and their clients. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners and a member of the NSW Law Society Liaison Committee with the NSW Office of State Revenue - Current at 19 July 2017
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This was presented at Annual Trusts Intensive .

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

Individual sessions

Testamentary trusts & deceased estates

Author(s):  Martin van der Walt

Materials from this session:

Current ATO issues with trusts

Author(s):  David HUGHES

Materials from this session:

Queensland duty on trust dealings

Author(s):  Duncan Bedford,  Jessica Laird

Materials from this session:

Trusts in financial distress

Author(s):  John Whittle

Materials from this session:

Trust stripping provisions

Author(s):  Dung Lam,  Mark WEST

Materials from this session:

Year end issues for discretionary trusts

Author(s):  Brian J RICHARDS

Materials from this session:

Asset protection & family law

Author(s):  Clinton Jackson,  Justine WOODS

Materials from this session:

Further details about this event:

 

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