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Understanding trust deed provisions paper
Published on 03 Jun 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- some initial observations about trusts
- taxation of trusts, the impact of Bamford, CGT and franked dividend amendments
- reasons for seeking to vary the terms of a trust deed
- power to vary trust
- appointment and removal of trustee
- change of appointor
- definition of income and streaming of capital gains and franked dividends
- variations to beneficiary entitlements
- variation of vesting date
- Clark, trust resettlements, and CGT
- stamp duty and variations to a trust deed
- saving clause?
- Trustee Act (SA)
- case studies.
Author profiles
Leonidas Efthivoulou CTA
Leo Efthivoulou, CTA is a director at ENA Law. Leo has over 14 years experience in advising in various industries, including agriculture and food, property, health and fitness, and to a broad client base. Leo has extensive experience in tax advisory, structuring and restructuring, succession planning, and general commercial legal transactions and advisory. Leo is also a Chartered Accountant, a member of The Tax Institute's various sub-committees including Tax Summit, Noosa and SA Tax Forum. - Current at 27 August 2024
Dr James McMillan
Jim is a tax specialist with more than 30 years’ experience. Jim recently completed a Masters of Taxation degree through the University of New South Wales and has a law degree from the University of Adelaide. - Current at 24 October 2014
Individual sessions
Understanding trust deed provisions
Author(s): Leo Efthivoulou, Jim MCMILLANMaterials from this session:
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