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Amending trust deeds presentation

Published on 24 Nov 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

  • power to amend
    • express and statutory powers of amendment
    • inherent powers of the Court
  • why amend?
    • management powers - investment, transactions, income recognition and streaming, etc.
    • beneficiaries - (identity, entitlements, exclusions) trustees, appointors and guardians appointment and removal, succession, powers
    • splitting and cloning - external and internal trust splitting post CPT Custodian
  • status of the “Statement of Principles” - and an analysis of what constitutes a resettlement for CGT Event E1 purposes
  • CGT and stamp duty consequences
  • alternatives to amendment
  • practical illustrations.

Author profile:

Grahame YOUNG

Click here to expand/collapse more articles by Grahame YOUNG.
 

This was presented at 14th National Tax Intensive Retreat: Trusts Under the Microscope .

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

Individual sessions


Workshop 1: CGT small business concessions

Author(s):  Moira MERRICK

Materials from this session:




Workshop 2: Trust distributions, testamentary trusts and amending trust deeds

Author(s):  Andrew NOOLAN

Materials from this session:



Further details about this event:

 

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