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Recent trust taxation developments paper

Published on 17 Jul 18 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • ever present 100A reimbursement agreement issues
  • the various tests for a fixed trust for tax purposes
  • family trust distributions tax and what are “distributions”
  • creating, discharging, waiving, releasing and assigning UPEs
  • varying trusts
  • vesting trusts.

Author profile

Daniel Smedley CTA
Daniel enjoys solving complex taxation and trust law issues for private enterprise clients. He is also a trusted confidant in planning the succession of his client’s personal and business affairs. Daniel is a Chartered Tax Advisor with The Tax Institute, accredited as a specialist in Taxation Law with the Law Institute of Victoria, and the principal author of the Trust Structures Guide published by The Tax Institute. Since 2016, Daniel has appeared in the list of one of Australia's “Best Lawyers of the Year” in the practice of tax law. The list is compiled by Best Lawyers and published in the Australian Financial Review. Daniel has also been recognised in Doyles Guide as a recommended tax lawyer since 2016. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 22 October 2019
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This was presented at SME Day 2018 .

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Evolving structures of SMEs

Author(s):  Mark PIZZACALLA,  Fiona Knight,  Adrian Zuccarini

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Small business CGT concessions - Practice

Author(s):  Simon TUCKER

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