Miscellaneous 2005

Restructuring and winding-up of trusts

Source: Victoria

Published Date: 9 Aug 2005


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This paper focusses on the restructuring and winding-up of trusts. In particular, it addresses the income tax issues associated with the following areas:

  • tax issues associated with restructure of a trust
  • family trust election constraints
  • trust splitting and 'mirror' trusts
  • winding-up of trusts - key tax considerations
  • trust deed vagaries - vesting of trusts
  • income tax treatment of proceeds - capital or income?
  • amended assessments post-vesting - are they an issue?

Individual Session

Restructuring and winding-up of trusts

Author(s): Ross Higgins CTA


  • Published By: Ross Higgins CTA
  • Published On:9 Aug 2005
  • Took place at:Leonda by the Yarra, Hawthorn

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Miscellaneous 2005

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