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Effective Year End Planning for Trusts presentation

Published on 02 May 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation provides some practical guidance for practitioners who want to ensure that income, gains and other amounts generated within a trust end up, and are taxed, in the intended beneficiaries’ hands. Topics covered include:

  • resolutions - requirements, formalities and common provisions
  • reviewing the trust deed - what to look for
  • capital and income distributions - different requirements
  • distributing tax preferred amounts - tips and traps
  • definition of trust income - its impact on distribution resolutions
  • worked case studies with example resolutions
  • loans to beneficiaries - who to look for.

Author profile:

Robert Warnock CTA
Rob is a Principal at Bernie O'Sullivan Lawyers, a boutique legal firm that advises accountants, business owners and individuals in the areas of taxation, superannuation and estate planning. Rob advises accountants and their clients in tax matters. His 30 plus years' experience in tax and related areas includes business tax issues, CGT, tax planning, tax structuring, tax litigation and GST. Rob has been a member of many Treasury and ATO tax consultation committees and has appeared before parliamentary committees on tax reform issues. Current at 26 July 2016 Click here to expand/collapse more articles by Robert WARNOCK.
 
Individual sessions

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