Capital Gains Tax (CGT) State taxes Payroll tax

Understanding trust deed provisions

Source: South Australia

Published Date: 3 Jun 2014


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This paper covers:

  • some initial observations about trusts
  • taxation of trusts, the impact of Bamford, CGT and franked dividend amendments
  • reasons for seeking to vary the terms of a trust deed
  • power to vary trust
  • appointment and removal of trustee
  • change of appointor
  • definition of income and streaming of capital gains and franked dividends
  • variations to beneficiary entitlements
  • variation of vesting date
  • Clark, trust resettlements, and CGT
  • stamp duty and variations to a trust deed
  • saving clause?
  • Trustee Act (SA)
  • case studies.

Individual Session

Understanding trust deed provisions

Author(s): Leo Efthivoulou CTA , Jim Mcmillan FTI


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Capital Gains Tax (CGT) State taxes Payroll tax Land tax Trusts 2014

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