Miscellaneous 2006

Exploring new waters - emerging trust issues

Source: Victoria

Published Date: 7 Oct 2006


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

This paper explores emerging directions and issues in the area of trusts. Topics covered include:

  • section 100A - the new Part IVA for trusts
  • vesting day and perpetuity period problems and issues
  • the coming tidal wave of trust litigation
  • distributions from trust reserves
  • trust cloning risks post - TR 2005/D15
  • the sleeping giant - family trust distribution tax.


  • Published By: Graeme Halperin CTA
  • Published On:7 Oct 2006
  • Took place at:Cumberland Lorne Resort

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2006

Share this page