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  Capital Gains Tax (CGT) Trusts 2013

Trusts - Where are we at with amending trust deeds after Clark?

Source: Western Australia

Published Date: 13 Mar 2013

 

This presentation explores the circumstances where a trust deed can be amended, and without causing adverse taxation consequences. In particular, it deals with the decision in Commissioner of Taxation v Clark, the subsequent withdrawal of the ATO’s Statement of Principles and the issue of draft Taxation Determination TD 2012/D4. It also focuses on:

  • changes that may be required to existing trust deeds as a result of the High Court decision in Bamford
  • the introduction of the streaming legislation
  • possible future developments.

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Author(s)

Individual Session

Trusts - Where are we at with amending trust deeds after Clark?

Author(s): Grahame Young
Materials from this session:

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Details

  • Published By: Grahame Young
  • Published On:13 Mar 2013
  • Took place at:Perth Convention and Exhibition 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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Capital Gains Tax (CGT) Trusts 2013

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