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 30 August 2017

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Trusts resettlements: Changes trusts leading to the creation of a new trust estate - 26-August-1999
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GST basic framework - 18-February-1999
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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
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Out of the Red: Part IVA: the provisions revisited ; Discretionary trusts: an illusory problem - 01-September-1996
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Instruments of variation of beneficiaries: the revenue has tripped over Lord Simonds' foot - 01-March-1996
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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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