shopping_cart

Your shopping cart is empty

A trust primer: Beyond the usual issues presentation

Member Price: Free
Non Member Price: $15.00

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 23 Oct 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • vesting of trusts: what happens when a trust vests?
  • resettlement of trusts: where are we now after the withdrawal of the ATO’s statement of principles dealing with trust resettlements?
  • UPE problems: what are the issues outside the scope of Division 7A?
  • Section 100A: what is the potential impact of Section 100A given recent ATO pronouncements?

Author profile

Prof Gordon Cooper
Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he was an author of the Australian CGT Handbook. - Current at 27 June 2017
Click here to expand/collapse more articles by Gordon S COOPER.

 

This was presented at NSW Tax Symposium .

Get a 20% discount when you buy all the items from this event.

Individual sessions

A trust primer: Beyond the usual issues

Author(s):  Gordon S COOPER

Materials from this session:

Small business CGT case study

Author(s):  Brian J RICHARDS

Materials from this session:

The Board of Taxation's role in improving the tax system

Author(s):  Teresa DYSON

Materials from this session:

The economics of tax reform – Are we taxed too little or too much

Author(s):  Greg SMITH

Materials from this session:

Challenges and opportunities in extracting wealth from SME groups

Author(s):  Jol DARE

Materials from this session:

Is GST as simple as 10%

Author(s):  Heydon MILLER

Materials from this session:

Handing out a piece of the pie

Author(s):  Louise BOYCE

Materials from this session:

SMSF regulatory landscape – Recent developments, future trends

Author(s):  David SHIRLOW

Materials from this session:

Panel session and Q&A

Author(s):  Graeme COOPER

Materials from this session:

Further details about this event:

 

Copyright Statement