Published on 12 Aug 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper covers the following issues:
- the possible value shifting regimes affecting trusts
- what type of trusts affected by the value shifting rules?
- the Direct Value Shifting Rules and practical situations where they will affect trusts
- the Indirect Value Shifting Rules and practical situations where they will affect trusts.
Kevin Munro is a solicitor and principal of Munro Lawyers. He has 40 years’ experience in tax and superannuation, forming his own firm, Munro Lawyers (initially called Kevin Munro & Associates) in 1994.
Kevin provides advice to clients, particularly professional firms and their clients, in respect of tax planning, superannuation, estate planning and wills, and he regularly acts as a consultant for other professional firms.
Kevin is active in professional education and gives lectures and workshops for various professional organisations. He was a member of the NSW Law Society’s Advisory Committee for Small Business Accreditation.
Kevin is a Certified Tax Practitioner of the Tax Institute and a fellow of the Society of Trustees and Estate Planners. Kevin also holds a Masters Degree in Commerce, a Bachelors Degree in Agricultural Economics and Diploma of Law, and is a 1979 Churchill Fellow.
- Current at
30 August 2017