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Ongoing use of trusts after the next election paper


This paper covers:

  • what is a trust?
  • what type of trusts are there?
  • what are the key rules for taxing trust under Division 6 ITAA 1936?
  • what is a present entitlement?
  • why is present entitlement important?
  • when is a present entitlement deemed to arise?
  • what other matters are relevant in the context of present entitlement?
  • can a beneficiary disclaim an entitlement once he she or it becomes aware of it?
  • when must the present entitlement arise for Division 6 purposes
  • does Division 6 ITAA 1936 apply to all trusts?
  • apart from Division 6 when dealing with trusts in general, are there other provisions that need to be considered?

Author profile

Prof Bob Deutsch CTA
Bob is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 04 March 2020
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This was presented at 2018 Private Business Tax Retreat .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Structuring trusts for foreign stakeholders – It affects everyone

Author(s):  Melinda Peters,  Catherine Nufer-Barr

Materials from this session:

Ongoing use of trusts after the next election

Author(s):  Bob Deutsch

Materials from this session:

What attracts the Commissioner’s attention for private business and resolving complex issues

Author(s):  Martin Jacobs

Materials from this session:

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