2013

Trust Resettlements - Income Tax and Stamp Duty

Source: QLD

Published Date: 30 Jul 2013

 
  • 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?

Trust resettlements - Transfer duty

Author(s): Ben Tyler-Whiteman

Trust dealings - Queensland duty issues

Author(s): Duncan Bedford

Details

  • Published On:30 Jul 2013
  • Took place at:Deloitte, Brisbane

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.

Tags

2013

Share this page