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Trust cloning: Some light at the end of the tunnel presentation

Published on 29 Oct 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers the exposure draft legislation including:

  • removal of the exception and the exposure draft provisions (including whether there is any impact on trust splitting)
  • highlighting the key requirements of the new rollover
  • outlining the differences between new and old law
  • considering any relevant stamp duty implications
  • considering the implications where a taxpayer "self-assessed" in relation to a trust restructure before the exposure draft legislation was released.

Author profile:

Marc ROMALDI

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This was presented at Trusts in transition .

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