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Trusts - Issues for the offspring, corporate beneficiaries and other matters seminar paper

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Published on 10 Sep 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

In April 2003 Andrew Sinclair presented to Port Lincoln the topic regarding 'Assorted Trust issues'. Since that time there have been some developments. This paper addresses them, including:
- what does it mean to split or clone a trust?
- when might splitting or cloning a trust be appropriate?
- what CGT ramifications are there on splitting/cloning?
- stamp duty issues arising from the above
- distributions to corporate beneficiaries - amended Division 7A
- prescribed private fund - what is it and when may it be appropriate?
- small business CGT concessions with discretionary trusts - amended concept of connected entities.

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Andrew SINCLAIR
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This was presented at Port Lincoln Seminar .

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