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Vesting Trust Deeds video

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Member Price: $61.88
Non Member Price: $75.62

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.

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Vesting trust deeds
Author(s):  Michael BUTLER

Material from this session:

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 Current at 15 April 2009 Click here to expand/collapse more articles by Michael BUTLER.
This was presented at 30th National Convention .

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