Miscellaneous 2008

Cloning or splitting discretionary trusts

Source: National

Published Date: 14 Mar 2008

 

This presentation tackles the difficult issues thrown up when using trust splitting or cloning techniques for succession planning or wealth preservation. Case studies demonstrate the following:

  • technical problems with CGT events A1, E1 and E2
  • how to bring into existence a new trust
  • shifting value to the new trust
  • creditors following assets to the new trust
  • the incidence of stamp duty
  • keeping an eye on Part IVA.

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Individual Session

Cloning or splitting discretionary trusts

Author(s): Ken Schurgott

Details

  • Published By: Ken Schurgott
  • Published On:14 Mar 2008
  • Took place at:Adelaide Convention Centre

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 2008

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