Published on 23 May 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper includes detailed case studies covering:
- beneficiaries: Traps in identifying beneficiaries and exclusion clauses
- streaming, expense allocations and loss recoupment: The impact of the Federal Court's decision in Cajkusic
- reimbursement agreements: Identifying the risks outlined in recent case law
- family trust elections: Managing elections in light of recent amendments and considering the operation of the loss injection rules
- cloning trusts: How to ensure the new trust really is a clone
- gearing in trusts: Consideration of different structures and deductibility of interest
- small business CGT concessions: Implications of the amended provisions for trusts.
Current at 20 October 2010
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Current at 24 April 2012
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Current at 15 June 2011
Click here to expand/collapse more articles by Ron JORGENSEN.