- The ATO has made its position clear following the Federal Court decision in Clark. However there is still the question of the practical problems we will face in dealing with trusts in such a way that resettlement is a risk - for example:
- can you safely fix discretionary entitlements?
- what if you want to change vesting terms?
- how important is the appointor?
- do we safely know the OSR position?
- This seminar covered:
- Clark revisited - what did it mean?
- the ATO view
- what are the Queensland stamp duty concerns?
- how does the OSR approach it?