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Trust hot topics


This article relates to an array of trust and taxrelated issues that practitioners will come across in their day-to-day practices and which have significant technical content. The interplay of the streaming “reforms” and foreign beneficiaries enjoying distributions of capital gains is very topical and the subject of current judicial review. Trust vesting and trust splitting have each been the subject of recent binding guidance from the ATO which requires careful analysis before acting on the guidance. State/territory governments
have been active in causing trust deed amendments to be made to avoid surcharges which can have significant flow-on consequences for trusts in an income tax context. Division 6D of the Income Tax Assessment Act 1936 is a “sleeper” that can catch practitioners unaware.

Author profile

Kenneth Schurgott CTA-Life
Ken is a Solicitor - Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken was National President of the Institute in 2012. - Current at 01 October 2019
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