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Getting trusts right: Lessons from the Federal Court paper
Published on 24 Nov 11 by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- the significance and importance of trusts
- three important developments since 2007
- erroneous views of what is a trust
- the nature of a trust
- statutory and other solecisms on what is a trust
- the legislative framework for the taxation of trusts
- trustee's powers of appointment
- default provisions
- distributions resolutions.
Author profile
Hon Jeffrey Spender
The Hon. Justice Jeffrey Spender, QC, was a Judge of the
Federal Court of Australia from May 1984 until his retirement in
July 2010. In April 1985 he was appointed an additional judge
of the Supreme Court of the Australian Capital Territory. In 1986
he was appointed a Presidential Member of the Administrative
Appeals Tribunal, in 1994 a judge of the Industrial Relations Court
of Australia, and in 2001 a judge of the Court of Appeal of the
Kingdom of Tonga. On his retirement he was the senior judge of the
44 judges holding Federal Court commissions, after Chief Justice
Patrick Keane. Over the 26 years of service on the Federal Court,
he was involved in many significant cases within the jurisdiction of
the Federal Court, particularly in relation to taxation, bankruptcy,
trade practices and intellectual property.
- Current at
13 July 2011
This was presented at 19th National Tax Intensive Retreat .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Exploring the trust deed - Why do we do what we do in drafting deeds?
Author(s): AH (Tony) SLATERMaterials from this session:
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Trust distributions - The practice
Author(s): Mark WESTMaterials from this session:
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Getting trust right: Lessons from the Federal Court
Author(s): Jeffrey SPENDERMaterials from this session:
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Small business CGT concessions and trust issues
Author(s): Vanessa PRIESTMaterials from this session:
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Trusts in the ATO's sights
Author(s): Peter GODBERMaterials from this session:
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Trust mixed bag
Author(s): Joanna MONAHANMaterials from this session:
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Trusts and asset protection best practice
Author(s): Ken SCHURGOTTMaterials from this session:
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Workshop 1 - Trust distributions
Author(s): David MARSCHKEMaterials from this session:
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Workshop 2 - CGT small business concessions and trust audit issues
Author(s): Mark NORTHEAST, Chris WOOKEYMaterials from this session:
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