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Vesting Trust Deeds video

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Member Price: $61.88
Non Member Price: $75.63

Publication date: 18 Mar 15 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.

This video considers the practical and taxation issues arising on the vesting of trust estates including:

  • the process involved in voluntarily vesting a trust deed, nominating a termination date, distributing all income and trust assets, and addressing the trustee’s right of indemnity and any claims for remuneration
  • the ability to extend the vesting date (and the recent decision in Re Arthur Brady Family Trust [2014] QSC 244)
  • considering the issues regarding ‘absolute entitlement’ and the appropriate CGT event upon termination of the trust estate (for both discretionary and unit trusts)
  • tax implications and rectification of defective distributions.

Purchase individual materials from this session:

Vesting trust deeds
Author(s):  Michael BUTLER

Material from this session:

Author profile:

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, international tax issues, and estate and succession planning. Michael is the Visiting Lecturer in Tax at the University of Adelaide Law School, and is a regular contributor to The Tax Institute events. Current at 19 March 2015 Click here to expand/collapse more articles by Michael BUTLER.

This was presented at 30th National Convention.

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

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