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
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
Grahame practises as commercial counsel at Francis Burt Chambers in Perth. Prior to commencing practice as a barrister in 2001 he had broad experience as a solicitor and company director. Grahame’s principal areas of practice include transactional taxes; equity, trusts and succession; corporate law; and property law. He has a particular interest in structuring and restructuring corporate and family groups. He has spoken and written extensively on a wide range of legal and taxation topics for The Tax Institute and other professional bodies. He is editor of Duties Legislation Western Australia. Grahame has served as State Chair and National Councillor of The Tax Institute and received its Meritorious Service Award. Current at 04 July 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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