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Ultimate Beneficiary Statements by Closely Held Trusts


This paper discusses the concept of closely held trusts and ultimate beneficiary statemetns and well as service unit trusts and trustee and director liabilities for such trusts.

Author profile

Graeme Halperin CTA
Graeme Halperin, CTA, of Halperin and Co, is a Barrister and Solicitor with over 30 years’ experience specialising in taxation, trust, estate and commercial law with extensive experience in tax, trust, estate and commercial litigation and dispute resolution. He is a former Chairman of the Breakfast Club, State Convention and Education Committee of the Victorian branch of the Tax Institute, served two terms on the Victorian State Council, served on several Tax Institute technical committees and in 2013 received a Meritorious Service Award from the Tax Institute. He has written many articles on tax related topics and has been a regular Tax Institute presenter since the 1990s. He has contributed to Parliamentary Committees and media articles on a range of tax topics, made submissions to the ATO in relation to draft rulings and in 2018 was interviewed in a Four Corners expose on ATO practices. - Current at 16 December 2020
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This was presented at Red Series: Trust Taxation Masterclass .

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Individual sessions

Implications of Ralph Reforms

Author(s):  Ray CUMMINGS

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Trust Resettlements

Author(s):  Ada MOSHINSKY

Materials from this session:

Ultimate Beneficiary Statements

Author(s):  Graeme HALPERIN

Materials from this session:

Anti-Avoidance Provisions: Loss Recoupment

Author(s):  John W DE WIJN

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