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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

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
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Leonidas Efthivoulou CTA
Leo Efthivoulou, CTA is a Senior Manager at KPMG Law. Leo has over 10 years' experience in advising in various industries, including agriculture and food, property and health, to a broad client base. Leo has extensive experience in tax advisory, structuring and restructuring, succession planning, and general commercial legal transactions and advisory. Leo is also a Chartered Accountant, a member of The Tax Institute's Continuing Professional Development committee and various other sub-committees. - Current at 31 October 2017
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