Miscellaneous 2004

Trusts - new strategies and current issues convention

Source: Victoria

Published Date: 10 Sep 2004

 

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The focus of this paper is the different trust strategies that can be adopted. Issues considered include:

  • trust restructuring, including trust 'splitting' and 'cloning'
  • effective income and CGT distributions
  • cleaning up loan accounts
  • CGT and GST
  • stamp duty on 'in-specie' distributions
  • the new 'control test' in the small business CGT concessions.

Sections of this paper were also presented by the author at the Trust Structuring seminar held in Melbourne on 30 November 2004.

Details

  • Published By: Graeme Halperin
  • Published On:10 Sep 2004
  • Took place at:Leonda by the Yarra, Hawthorn

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

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

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

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Miscellaneous 2004

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