Published on 19 Aug 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
using multiple appointors and other inter-generational control mechanisms
dealing with UPEs and 'at call' loans
exercising a power of advancement to resolve conflicts
family trust elections
changes to deeds and their effects on losses and pre-CGT status of trust assets.
This paper was also delivered at Trusts & Estates Club - Wills and Family Discretionary Trusts – A Nightmare Scenario for Some Clients? on 15 September 2010.
Anthony Riordan CTA
Tony Riordan, CTA, is a Tax Partner at Riordans Lawyers in Melbourne, a boutique commercial law firm. He has degrees in Law and Commerce and a Masters in Taxation Law from Melbourne University. His areas of practice include SME structuring, estate planning for high wealth individuals and transaction structuring. Current at 23 April 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.