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Understanding trust deed provisions paper

Published on 03 Jun 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • some initial observations about trusts
  • taxation of trusts, the impact of Bamford, CGT and franked dividend amendments
  • reasons for seeking to vary the terms of a trust deed
  • power to vary trust
  • appointment and removal of trustee
  • change of appointor
  • definition of income and streaming of capital gains and franked dividends
  • variations to beneficiary entitlements
  • variation of vesting date
  • Clark, trust resettlements, and CGT
  • stamp duty and variations to a trust deed
  • saving clause?
  • Trustee Act (SA)
  • case studies.

Author profiles:

Jim MCMILLAN
Current at 04 March 2014 Click here to expand/collapse more articles by Jim MCMILLAN.
 
Leo Efthivoulou
Current at 20 April 2011 Click here to expand/collapse more articles by Leo Efthivoulou.

 

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