Published on 13 Feb 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation gives tax advisers an overview of trusts in the non-tax world to assist them in their "real" world of tax law. It is aimed at those who didn't really understand what they were taught about trusts and who still have gaps in their understanding of trusts. It is also very useful for those who simply want a refresher on basic trust law.
This presentation covers:
- the nature of a trust
- difference between trusts and other relationships and entities
- types of trusts
- creating and ending express trusts
- advantages and disadvantages of using trusts for business and investment
- importance of distributions
- presently entitled
- absolutely entitled.
Current at 15 June 2011
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