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  Miscellaneous 2004

Winding up trusts seminar

Source: South Australia

Published Date: 3 Nov 2004

 

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Issues covered in this paper include:
- ending a discretionary trust
- the mechanics of ending a discretionary trust
- how to decide which beneficiary gets what final distributions?
- accessing the small business tax concessions
- in specie distribution of assets vs cash
- forgiveness of debts
- getting the franking credits out to someone who can use them
- using the trust losses
- family trusts or interposed trusts
- accidental ending (eg. unintended resettlements)
- anti-avoidance issues: Part IVA/income injection test
- GST
- SA stamp duty
- what's different for fixed trusts (including unit trusts), hybrid trusts, bare trusts and testamentary trusts which include life interests?
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