shopping_cart

Your shopping cart is empty

Trusts revisited 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 Nov 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

The trust is, at its core a simple concept, regularly complicated by tax and trust law changes. The High Court has recently handed down its decision in CPT Custodian and this may radically impact on the way tax practitioners deal with trusts. Then again it may not. This presentation answers these questions (and others):

  • when are beneficiaries of a trust 'absolutely entitled' to trust assets as against the trustee?
  • what interest does a unitholder have in the trust assets... and does it matter?
  • what is left of the reasoning in Charles Case following the CPT Custodian decision?
  • can we still maintain that income and capital retain their character as they flow through a trust?
  • what does the ATO think of all this?
This was also presented by Philip Bisset at the "Trusts Revisited - A Review of Recent Cases" seminar held in Perth on 5 October 2006.

Author profile

John de Wijn KC CTA - Life
John de Wijn KC AM, CTA (Life), specialises in revenue law, with a particular emphasis on taxation law and stamp duty. John was called to the Bar in 1984, after practising as a solicitor for 9 years. He took silk in 1997. John is regularly consulted by large corporations and the Australian Taxation Office seeking advice on the intersection of revenue law and commercial practices. John served as a Victorian State Councillor of the Taxation Institute of Australia from 1989 to 1997 and again from 2002. He was president of the Taxation Institute in 2005. John has also been a member of the Taxation Committee of the Law Council. - Current at 17 April 2025
Click here to expand/collapse more articles by John W DE WIJN.

 

This was presented at 14th National Tax Intensive Retreat: Trusts Under the Microscope .

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

Individual sessions

Trusts revisited

Author(s):  John W DE WIJN

Materials from this session:

Small business CGT concessions and related trust issues

Author(s):  Mark PIZZACALLA

Materials from this session:

Workshop 1: CGT small business concessions

Author(s):  Moira MERRICK

Materials from this session:

Trust distributions

Author(s):  Peter ALLEN

Materials from this session:

Testamentary trusts: not just 'another' trust

Author(s):  Arlene MACDONALD

Materials from this session:

Amending trust deeds

Author(s):  Grahame Young

Materials from this session:

Workshop 2: Trust distributions, testamentary trusts and amending trust deeds

Author(s):  Andrew Noolan

Materials from this session:

Bankruptcy and the implications for asset protection

Author(s):  Michael LHUEDE

Materials from this session:

International trusts

Author(s):  Campbell RANKINE

Materials from this session:

Further details about this event:

 

Copyright Statement