Miscellaneous 2005

Trust vestings and distributions

Source: New South Wales

Published Date: 24 Jun 2005

 

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Tax effective vesting of trusts demands particular attention to the interplay of trust law, income tax and stamp duty. This paper covers these issues in the context of private trusts, whether holding passive assets or conducting a business. Matters covered include:

  • discretionary trusts
  • unit trusts
  • the CGT E events
  • in specie distributions
  • splitting and cloning.

Individual Session

Trust vestings and distributions

Author(s): Ken Schurgott
Materials from this session:

Details

  • Published By: Ken Schurgott
  • Published On:24 Jun 2005
  • Took place at:Peppers Fairmont Resort, Leura

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 2005

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