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  2025 Trusts

The use of trusts in the 21st century – is the complexity worth it?

Published Date: 22 May 2025

 

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While the use of trusts in private groups is pervasive, there are numerous complexities. Certain antiavoidance provisions have recently been given new life.

This session provides practical insights into dealing with these complexities. Specifically, the session will cover:

  • A brief overview of taxing discretionary trusts, unit trusts, so-called ‘hybrid trusts’ and public trading trusts
  • The current ATO approach in applying specific antiavoidance provisions (such as s99B and s100A) as well as some practical examples
  • The impact of the FCC decision in Bendel
  • The potential application of the new debt deduction creation rules to closely held trusts; and
  • Recent tax cases involving trusts.
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Details

  • Published By: Arda Ahmed, Craig Marston CTA
  • Published On:22 May 2025
  • Event Name:NSW Tax Forum
  • Session Name:The use of trusts in the 21st century – is the complexity worth it?
  • Read Time:30+ minutes
  • Took place at:Sofitel Sydney Wentworth

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