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Trust sleepers paper

Member Price: $57.00
Non Member Price: $75.00

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 25 Feb 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • The current landscape in relation to section 100A
  • Housekeeping – what to do if you are still distributing under an “ordinary family arrangement” where is the line likely to be?
  • When section 99B applies and what you should be aware of
  • A consideration of the Commissioner’s current position in relation to Division 855, non-resident beneficiaries and non-fixed trusts.

Author profile

Justin Byrne CTA
Justin Byrne, CTA, is a barrister at the Queensland Bar. Prior to joining the bar he was a solicitor for 20 years where he specialised in taxation and revenue law. He advises on a wide range of complex taxation issues, including income tax, CGT, GST, payroll tax and stamp duty. He has qualifications and extensive experience in both law and accounting and is uniquely placed to provide practical and commercial tax solutions for clients. He is also experienced in negotiating with the ATO in relation to tax disputes and has conducted tax litigation in the Administrative Appeals Tribunal, Federal Court, High Court and State Courts. - Current at 23 July 2025
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