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Trusts Half Day

Published on 23 May 2018 | Took place at City West Receptions, West Perth, WA

This event included interactive workshops and presentations on trust distribution minutes, accounting for trust losses, trust vesting, trust streaming, lost trust deeds as well as the tax implications relating to non-resident trustees and non-resident beneficiaries.

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Individual sessions

Non-resident trust beneficiaries

Author(s):  Antony BARRIER

This paper covers:

  • Australia’s ability to tax foreign residents
  • Division 855 and the taxation of non-resident capital gains
  • presently-entitled non-resident beneficiaries
  • capital gains attributed to non-resident beneficiaries.
Materials from this session:

Distributable income and minuting distributions

Author(s):  Laura Coles,  Lee Nugawela

This presentation covers:

  • trust income and tax income, accounting v tax
  • income equalisationclauses TR 2012/D1
  • streaming income and capital gains post Bamfords-Div6
  • trust losses -ensuring there is trust income
  • consequences of having no trust income
  • drafting trust distribution minutes.
Materials from this session:

The truth behind trusts

Author(s):  Modiesha Stephens,  Lucy Ferreira

This presentation covers:

  • lost trust deeds
  • removing and adding beneficiaries
  • extending the vesting date
  • appointor (or guardian) - loss of capacity
  • rectification v variation.
Materials from this session: