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Year end trust remedies

Published on 30 May 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper addresses some common year end remedies for trusts and seeks to identify traps and opportunities. It also describes some special issues that need to be considered as a consequence of some recent changes and announcements.

Author profile:

Graeme Halperin CTA
Graeme Halperin, CTA, of Halperin and Co, is a Barrister and Solicitor specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. Graeme has been a regular speaker for The Tax Institute for many years. He is a former Chairman of the Victorian Professional Development Committee, Melbourne Breakfast Club and State Convention Committee, and served two terms on the Victorian State Council. He has also been a member of the SME, State Revenue and Superannuation subcommittees. Graeme also participated in NTLG Trust subgroup discussions on the draft Bamford decision impact. Current at 04 August 2016 Click here to expand/collapse more articles by Graeme HALPERIN.
 

This was presented at Critical tax planning before 1 July 2000.

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A reappraisal of year end tax planning techniques

Author(s):  Steven CERNI

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