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Trust deeds and other matters 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 09 Oct 08

This presentation covers:

  • ATO position on trust cloning
  • recent changes to trust loss election rules
  • defining classes of beneficiaries for flexibility
  • preparing the trust distribution minute - some tips and traps
  • disclaiming a benefit after Pearson and Ramsden
  • defining income in the trust deed after Cajkusic
  • resettlements and the Statement of Principles.

Author profile

John Middleton CTA
John Middleton, CTA, is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. He also worked in Policy and Law Design within the ATO. Prior to this, he had over 20 years in the private sector at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax, as well as trust and corporate law. While in private practice John was listed in Doyle’s and Best Lawyers in respect of revenue law matters. - Current at 11 September 2025
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This was presented at Tax Intensive .

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