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Understanding trust deed provisions paper


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:

James McMillan FTI
Jim is a tax specialist with more than 30 years’ experience. Jim recently completed a Masters of Taxation degree through the University of New South Wales and has a law degree from the University of Adelaide. Current at 24 October 2014 Click here to expand/collapse more articles by Jim MCMILLAN.
Leonidas Efthivoulou CTA
Leo is a Senior Associate at Cowell Clarke Commercial Lawyers working in their Tax and Revenue Group. Leo has over 8 years' experience in advising on tax technical issues in various industries and to various sized clients. His experience extends to tax advisory, estate and succession planning and general commercial transactions. Leo is also a Chartered Accountant, a member of The Tax Institute's Continuing Professional Development committee and various other sub-committees. Current at 10 February 2016 Click here to expand/collapse more articles by Leo Efthivoulou.
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