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Tasmanian pre-convention trust distribution workshop and case studies paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 18 Oct 12 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is “income”?
  • income of the trust estate
  • the proportionate approach
  • streaming
  • creating a specific entitlement
  • streaming capital gains 
  • streaming franked distributions
  • other complications
  • resettlements
  • Unpaid Present Entitlements – practical ways of achieving a “compliant structure”
  • Greenhatch
  • recharacterisation clauses.

Author profile

Kenneth Schurgott CTA-Life
Ken is a Solicitor and Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken was National President of the Institute in 2012. - Current at 06 July 2022
Click here to expand/collapse more articles by Ken SCHURGOTT.

 

This was presented at 2012 Tasmanian State Convention .

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Tasmanian pre-convention trust distribution workshop and case studies presentation

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