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.
Current at 04 March 2014
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Current at 20 April 2011
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