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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 with over 30 years’ experience specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. He is a former Chairman of the Breakfast Club, State Convention and Education Committee of the Victorian branch of the Tax Institute, served two terms on the Victorian State Council, served on several Tax Institute technical committees and in 2013 received a Meritorious Service Award from the Tax Institute. He has written many articles on tax related topics and has been a regular Tax Institute presenter since the 1990s. He has contributed to Parliamentary Committees and media articles on a range of tax topics, made submissions to the ATO in relation to draft rulings and in 2018 was interviewed in a Four Corners expose on ATO practices. - Current at 16 December 2020
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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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