shopping_cart

Your shopping cart is empty

Trust distributions presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 11 Apr 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation outlines the most important variables in a trust deed. It discusses the nature of the trust (fixed, unit or discretionary), the description of the beneficiaries (including the presence of any exclusionary provisions), and the definition of income. Topics covered are:

  • drafting income clauses in trust deeds
  • how to effect distributions of income
  • how to effect distributions of capital
  • who is taxable if a distribution is not valid.

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 Trusts for day to day .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Trust distributions

Author(s):  Michael FLYNN

Materials from this session:

Trust structures: Choosing between partnerships of trusts v unit trusts

Author(s):  Chris WOOKEY

Materials from this session:

Family trust elections: What if you can't make a family trust election?

Author(s):  Nabil (Bill) F. OROW

Materials from this session:

Trust planning techniques

Author(s):  Mark NORTHEAST

Materials from this session:

Further details about this event:

 

Copyright Statement