Published on 12 Feb 14
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- why would you want to wind up a trust?
- winding up trusts is different from winding up companies
- there are consequences when a trust vests
- how do you go about winding up a trust?
- trustee responsibilities on vesting
- practical order of events if a trust vests
- income tax
- CGT consequences
- discretionary trusts.
Current at 15 March 2013
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