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Are you ready for 30 June? paper

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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 27 May 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • trust distributions: How did we get to where we are today?
  • the legislative framework
  • resolutions: What is required and when?
  • UPEs walking the tightrope.

Author profile

Moira Merrick
Moira Merrick, leads the Case & Technical Leadership team in Victoria, which services both the Private Wealth and the Integrated Compliance business lines within the ATO. Case Leadership is responsible for providing technical advice and strategic direction in complex cases, and for managing Private Wealth’s priority risks. Prior to joining the ATO in 2017, Moira was part of Deloitte’s Tax Insights & Policy group and has extensive experience providing specialist tax advice to both large corporates and closely held groups. - Current at 15 June 2022
Click here to expand/collapse more articles by Moira MERRICK.

 

This was presented at Trusts Masterclass .

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Individual sessions

Are you ready for 30 June?

Author(s):  Moira MERRICK

Materials from this session:

Practical trust management issues

Author(s):  Daniel SMEDLEY

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Trusts – The state of play

Author(s):  Alexis KOKKINOS

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Topical tax issues from small business and the decision in Taras

Author(s):  Jennifer Ferguson,  Chris WOOKEY

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