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Splitting and cloning trusts paper

Member Price: $57.00
Non Member Price: $75.00

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 18 Oct 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Issues covered in this paper include

  • what is meant by splitting
  • what the effect is
  • particular emphasis on trust law, stamp duty and 'asset protection' issues.

Author profile

William Cannon
Bill is currently a Special Counsel with Ashurst having served as a Partner of the firm from 1980 to November 2013. He is a senior member of the Ashurst tax practice working as part of an integrated team providing a full range of direct and indirect tax services to clients to support their business activities. Bill has extensive experience advising on the stamp duty and GST aspects, particularly in relation to trusts, partnerships and the purchase, sale, restructuring and other dealings with assets. He acts for major corporations in the private and public sectors in a variety of industries. Bill is an assistant editor for the late Hon. Justice D Graham Hill’s publication - Duties Legislation (Thomson Lawbook Co). - Current at 08 August 2014
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This was presented at Trust Intensive .

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Individual sessions

Splitting and cloning trusts

Author(s):  Bill CANNON

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Absolutely entitled to a CGT asset and vested and indefeasible interest

Author(s):  Ken SCHURGOTT

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