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Extending the life of a trust paper

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Published on 12 Aug 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • background - perpetuity period and life of trust
  • the requirements for extending the life of a trust
  • capital gains tax consequences of changing the vesting date.

Author profile

Michael Flynn KC CTA-Life
Photo of author, Michael FLYNN Michael Flynn KC, CTA (Life), is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. Michael has appeared in many leading taxation cases in the Federal Court and the High Court and has been a member of various committees of The Tax Institute over the past 25 years. - Current at 30 November 2023
Click here to expand/collapse more articles by Michael FLYNN.

 

This was presented at WA Convention 2010 .

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Extending the life of a trust

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