Skip to main content
shopping_cart

Your shopping cart is empty

Your trust is misplaced paper

Published on 27 May 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

As well as making sure that your trust distributions are taxed to the appropriate beneficiaries there are a number of other matters that trustees and their advisors need to be mindful of when administering a trust. This paper considers a number of issues including:

  • the emerging trend of the ATO using the reimbursement agreement provisions to invalidate a distribution
  • the trust loss measures and how they should be viewed now that family trust elections can be made retrospectively
  • where we are now given the announced changes to the family trust election regime
  • the ATO's recent pronouncements on the cloning of trusts.

Author profile:

Andrew Noolan CTA
Andrew is a Partner in the Sydney law firm Brown Wright Stein Lawyers. His clients are accountants and lawyers in public practice that require advice on tax issues impacting on their clients. Andrew specialises in tax issues common to the SME and high-wealth individual sectors. Current at 09 February 2016 Click here to expand/collapse more articles by Andrew NOOLAN.
 

This was presented at Annual Tax Forum.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Exploring superannuation

Author(s):  Mark WILKINSON

Materials from this session:





When the taxman comes

Author(s):  Weston RYAN

Materials from this session:


Mobile executives: outbound tax considerations

Author(s):  John MEEHAN

Materials from this session:





Preparing for and conducting tax litigation

Author(s):  Malcolm STEPHENS

Materials from this session:


Recent developments in R&D: Are you maximising your opportunities?

Author(s):  Karen STEIN

Materials from this session:



TOFA – Hedging in practice

Author(s):  Matt HAYES

Materials from this session:



Part IVA - Where are we at?

Author(s):  Allan W BLAIKIE

Materials from this session:





Early stage venture capital limited partnerships

Author(s):  Gareth KIRKBY

Materials from this session:

The business of backyard developers

Author(s):  Yvette PIETSCH

Materials from this session:


Further details about this event:

 

Copyright Statement