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Back (dated) to the future paper

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Non Member Price: $75.00

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Published on 10 Aug 22 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Back dating – is it ever ok and what is the effect?
  • Documenting after the fact – acknowledgments, confirmations and ratifications
  • ‘Effective dates’ of documents
  • Minutes of meeting – is there a time limit on recording a resolution after it is made?
  • Future dating documents and the impact of s41AA of the Law of Property Act (SA)
  • The ability to make elections or choices for tax purposes after an event that have a ‘back dated’ effect
  • Statutory record keeping requirements.

Author profile

Briony Hutchens CTA
Briony Hutchens is a Partner at Finlaysons, acting on behalf of a wide range of clients on matters ranging from one-off, large and complex matters to those encountered on a daily basis. She advises on most areas of state and federal taxes including business structuring issues; state taxes, including stamp duty, land tax and payroll tax; taxation disputes (state and federal); trusts; self-managed superannuation funds; property and joint venture projects; estate and succession planning and all aspects of commercial transactions. Briony is a Chartered Tax Adviser and holds a Master of Taxation (UNSW). She is recognised in Best Lawyers Australia for her expertise in both Wealth Management & Succession Planning and Trusts & Estates, and was awarded Lawyer of the Year by Best Lawyers Australia for Wealth Management & Succession Planning in both 2022 and 2024. She is also recognised in Doyle’s Guide as one of SA’s leading tax lawyers. - Current at 19 November 2024
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This was presented at Barossa Convention .

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Back (dated) to the future

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