Trusts and Divorce: the new 109UB seminar paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 27 May 04 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers the following topics:
- Sec 109UB - it's here! What to tell your clients. Do the old strategies still work?
- Divorce - don't get caught out. Avoid the double whammy. Planning pays off.

Author profile

Dr Mark Robertson CTA

Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. - Current at 24 May 2017

More by Mark L ROBERTSON

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The journey of Part IVA paper - 10-February-2011
Bamford v Federal Commissioner of Taxation paper - 05-March-2010
Bamford paper - 19-November-2009
Current issues in the taxation of trusts paper - 14-March-2008
Trusts: hot issues paper - 14-November-2007
Penalties in the GST world paper - 26-October-2007
Recent developments in the taxation of trusts paper - 03-August-2007
A disregard of the law - Commissioner of Taxation v Indooroopilly Children Services (Qld) Pty Ltd - 01-June-2007
The Operation of the GST Anti-Avoidance Provisions Following the Decision in VCE paper - 25-May-2007
Changes to trusts leading to the creation of a new trust estate: principles to be applied by the ATO paper - 06-December-2006
Trusts - review your strategies convention paper - 05-June-2004
Trusts & Interest - Issues that Demand Attention - Now! seminar paper - 09-February-2004
Practical Issues in Objection and Appeal Procedures - Stamp Duty and Payroll Taxes seminar paper - 24-July-2003
Year end issues: trusts - 30-April-2002
Dealing with the Commissioner - 27-July-2001
Loans - The Need to Restructure - 18-May-2001
CGT: Minimising Capital Gains Tax in the Tax Reform Structure - 11-May-2001
Capital Gains Tax: Minimising Capital Gains Tax in the Tax Reform Structure - 24-March-2001
Loans and FBT: Nexus with Employment Contracts - 01-March-2001
Trusts - Estate Planning Issues within Entity Legislation - 17-February-2001
Capital Structure of Trusts - 12-February-2001
Loans & FBT - The nexus with employment contracts - 12-February-2001
CGT Rollovers for Small Business - 03-November-2000
Division 7A - 08-September-2000
Entity taxation - 15-February-2000
Resettlements,division 7A and trusts and ultimate beneficiary reporting requirements - 22-October-1999
Trusts - why the Commissioner is right! - 01-October-1999
Trusts resettlements: Changes trusts leading to the creation of a new trust estate - 26-August-1999
Trusts resettlements: Changes trusts leading to the creation of a new trust estate - 26-August-1999
Resettlements, Division 7A, trusts, ultimate beneficiary reporting requirements - 26-August-1999
Don't lose your trust - 21-April-1999
Division 7A - 12-April-1999
GST basic framework - 18-February-1999
Don't lose your trust - 24-November-1998
Taxation planning strategies - 06-October-1998
Recent developments - Orica and Bellinz - 25-August-1998
Recent Developments: Orica & Bellinz - 25-August-1998
Section 108: the amendments and consequences - 09-February-1998
Section 108: new tax legislation pending: take action now - 06-November-1997
Section 108: Income Tax Assessment Act 1936: Existing & proposed legislation - 05-November-1997
Companies and Trusts - 06-September-1997
Companies & Trusts - 05-September-1997
Companies & Trusts - 05-September-1997
Section 108 ITAA: debit loans accounts before and after the Budget - 30-May-1997
Debit loan accounts section 108 - 03-March-1997
Out of the Red: Part IVA: the provisions revisited ; Discretionary trusts: an illusory problem - 01-September-1996
Resident companies and trusts - 09-August-1996
Discretionary trusts: an illusory problem - 01-August-1996
Instruments of variation of beneficiaries: the revenue has tripped over Lord Simonds' foot - 01-March-1996
Debit loan accounts - a dilemma - 01-January-1996
Beneficiaries' rights re-examined: a sterile debate takes on practical significance - 01-October-1995
Section 108 ITAA - loans to shareholders and associates deemed to be dividends - 29-August-1995
Anti-avoidance provisions: Part IVA - 01-October-1991

Click here to expand/collapse more articles by Mark L ROBERTSON.

This was presented at Division 7A 'In the Trenches' .

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Division 7A - a familiar friend or foe?

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Trusts & Divorce: the new 109UB

Author(s): Mark L ROBERTSON

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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.

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Division 7A 'In the Trenches'

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