Published on 20 Nov 03
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- locating the power to wind up in your trust deed
- documentation requirements for final distributions
- how do you get the assets out?
- stamp duty relief
- CGT issues - implications for trustees
- CGT issues - implications for beneficiaries
- GST issues.
Craig Bowie, Minter Ellison - Craig is a Special Counsel in the Tax Division at Minter Ellison. In addition to his law degree, he holds a Graduate Diploma of Insurance and a Masters of Tax, and he has recently commenced a PhD in physics in his spare time. Craig has specialised in corporate taxation since 2000, including advising clients on the tax consequences of acquisitions and disposals of businesses. Craig also assists clients with the resolution of disputes with the ATO.
- Current at
30 August 2017