Skip to main content
shopping_cart

Your shopping cart is empty

Fixing your trust: imputation and trust losses (problems with drafting) presentation

Published on 12 May 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Matters covered in this presentation include:

  • tax advantages/benefits of being classified as a fixed trust
  • what is a fixed trust?
  • what is a vested and indefeasible interest?
  • when is an interest deemed to be defeasible/indefeasible?
  • analysis of typical trust deed clauses
  • what trust deed clauses does the ATO find offensive?
  • Commissioner's discretion to deem vested and indefeasible interest?
  • distinctions between trust loss and imputation measures
  • tax ruling applications.

Author profile:

Bobby ACEVSKI


 
Individual sessions

Fixing your trust: Imputation and trust losses

Author(s):  Bobby ACEVSKI

Materials from this session:

Further details about this event:

 

Copyright Statement