A matter of trusts : Trusts holding underlying interests in entities

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Published on 01 Feb 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Proposed legislative amendments make it possible for trusts to hold underlying interests in entities and access the small business CGT concessions.

Author profile

Daniel Smedley CTA

Daniel is a Principal of Sladen Legal. He is a Law Institute of Victoria Accredited Specialist in Tax Law and holds a Master of Taxation. Daniel is the principal author of Trusts Structures Guide published by The Tax Institute and a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law. - Current at 26 February 2016

More by Daniel SMEDLEY

A matter of trusts: Deemed to be a “fixed trust” – draft guidelines - 01-December-2016
Solving issues today, but planning for tomorrow paper - 27-May-2016
Business succession - Involuntary events paper - 08-October-2015
Trusts - Current risk areas paper - 18-March-2015
Practical trust management issues paper - 27-May-2014
Beware of trust conundrums! paper - 20-February-2014
Trusts roadshow workbook paper - 29-October-2013
2012 Trusts roadshow workshop paper - 16-August-2012
A matter of trusts: Continuity of the trust estate: FC of T v Clark - 01-March-2011
2010 trusts roadshow workbook paper - 23-September-2010
Modern day trust structures paper - 17-October-2008
Trusts roadshow: Case studies and workbook paper - 23-May-2008
A matter of trusts: Increasing flexibility for family trusts? - 01-August-2007
2007 Trusts National Roadshow: Workbook and Case Studies - 25-May-2007
Changes to the CGT small business concessions paper - 19-May-2007
Trusts and succession planning paper - 21-October-2006
CGT small business concessions - selected issues paper - 06-October-2006
Trusts Workshop 2006 - 08-June-2006
Establishing new trusts as part of succession planning paper - 25-August-2005
A Matter of Trusts: Family trust elections - remain vigilant - 01-August-2005
A matter of trusts: Asset protection and trusts - 01-April-2005
A Matter of Trusts: In-specie distributions and GST - 01-February-2005
Comparison of trusts seminar paper - 30-November-2004
CGT exit strategies for SMEs convention paper - 11-September-2004
A Matter of Trusts - 01-August-2004
My Client the Property Investor/Developer - Part II convention paper - 02-April-2004

Click here to expand/collapse more articles by Daniel SMEDLEY.

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