shopping_cart

Your shopping cart is empty

  • Home
  • Trusts : Vesting, “ruling from the grave”, splitting, cloning, umbrella & master trusts, and more! presentation

Trusts : Vesting, “ruling from the grave”, splitting, cloning, umbrella & master trusts, and more! presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 08 Nov 18 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • why trusts can’t last forever—“rule against perpetuities” (RAP)
  • what happens when trust reaches vesting day & vests?
  • can you extend vesting day of a trust?
  • what if vesting day has already passed?
  • can testator or settlor “rule from grave” using SA perpetual trust?
  • can estate planning objectives be achieved by cloning & splitting?
  • can estate planning objectives be better achieved by umbrella or master trusts?

 

Author profile

Michael BUTLER
Michael Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic and foreign clients on federal, international and state tax matters, and has a special interest in property tax issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation Institute of Australia events.
Current at 23 March 2009
Click here to expand/collapse more articles by Michael BUTLER.

 

This was presented at 2018 WA Tax Intensive .

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

Individual sessions

Trusts: Vesting, ruling from the grave, splitting, cloning, umbrella and master trusts, and more!

Author(s):  Michael BUTLER

Materials from this session:

Masterclass –Valuations in the tax arena: Methodologies, tax implications and recent legal cases

Author(s):  Nicki Ivory

Materials from this session:

Masterclass – Part IVA analysis: Practical examples

Author(s):  Jonathan Woodger

Materials from this session:

Private company capital management – Extracting value from a company

Author(s):  David MARSCHKE

Materials from this session:

Masterclass - Succession of a super fund

Author(s):  Laura HANRAHAN

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse