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A matter of trusts: Taxation consequences from notional settlor clauses in trust deeds

Taxation in Australia | 1 Jun 12
 
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Published on 01 Jun 12 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Notional settlor exclusion clauses in trust deeds can often result in unintended and adverse taxation consequences.

This article discusses these taxation issues and practical means of addressing them.

Author profiles

Renuka Somers CTA
Renuka is the Senior Tax Advisor in the US-Australia Tax Desk at Asena Advisors in the US, and a consultant at HWL Ebsworth Lawyers, Australia. Her principal areas of practice are: US-Australia cross-border structuring, Australian federal taxes (income tax, mergers and acquisitions, CGT, Div 7A and tax consolidation), trusts and international estate planning for high wealth clients. She has written numerous articles for the Taxation in Australia and The Tax Specialist journals on these topics. Renuka has worked in large Australian law firms and international accounting firms, and has also served as a volunteer executive board member for a prominent Australian health promotion charity. - Current at 20 April 2020
Click here to expand/collapse more articles by Renuka SOMERS.
Delphine Hall CTA
Delphine is an Associate at Sladen Legal. - Current at 01 March 2014
Click here to expand/collapse more articles by Delphine TAN.

 

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