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State taxes and trusts - Where are we now? presentation
Published on 13 Nov 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- foreign transfer duty
- landholder duty
- family farm exemption
- bare trusts
- online lodgement.
Author profile
Modiesha Stephens CTA
Modiesha is a Director at MS Legal practicing in Taxation, Commercial Law and Estate Planning. Modiesha has over 25 years’ experience in advising SME and individual clients in all areas of State and Federal taxation with a particular emphasis on transactional tax advice, including income tax, CGT, GST, transfer duty and other State taxes. Modiesha also practices in estate and succession planning and general commercial law. In addition to being a Chartered Tax Adviser, Modiesha has degrees in law and commerce and a Master of Laws. Modiesha is an avid supporter of the Tax Institute having served on various committees over the years and is the current WA representative on National Council. - Current at 04 November 2025
This was presented at In Division 7A, We Trust .
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Individual sessions
Trust vesting - TR2018/6, has the ATO got it right?
Author(s): Adam Dimac, Andrew O'BRYANMaterials from this session:
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Family trust elections; a good idea at the time but…
Author(s): Dudley ElliottMaterials from this session:
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State taxes and trusts – Where are we now?
Author(s): Modiesha StephensMaterials from this session:
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Pre-97 loans and pre-2009 UPEs: Forgotten but not forgiven
Author(s): Rhiannon Clews, Leon MOKMaterials from this session:
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Residency and trusts
Author(s): Ross ForresterMaterials from this session:
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Trust involvement in Division 7A
Author(s): Daniel SMEDLEYMaterials from this session:
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Structuring in Division 7A
Author(s): Daniel SMEDLEYMaterials from this session:
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Restructuring in Division 7A
Author(s): Daniel SMEDLEYMaterials from this session:
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1 Division 7A – Inherited problems & obscure applications
Author(s): Daniel TaborskyMaterials from this session:
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ATO update
Author(s): Rick OwenMaterials from this session:
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Division 7A in practice – Things to watch out for
Author(s): Tim PoliMaterials from this session:
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