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Taxation of income and capital gains of and distributions from trusts including testamentary trusts presentation

Published on 24 Sep 15 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • inter vivos trust
  • testamentary trust (TT)
  • essential features of a trust
  • how and why establishment (settlement) of a trust effected
  • notional settlors and trust beneficiaries
  • trustee right of indemnity
  • right of indemnity and interests of beneficiaries in trust assets
  • trusts and the perpetuity period
  • vesting of a trust and CGT.

Author profile

Robert Jeremiah
Rob is a principal of Sladen Legal. He is accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on its Tax Law Specialisation Advisory Committee. He is a member of the board and technical and policy committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as tax, superannuation, succession and estate planning and trusts. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. - Current at 29 June 2020
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This was presented at Testamentary Trusts .

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Author(s):  Hall & Wilcox Lawyers

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Taxation of income and capital gains of and distributions from trusts including testamentary trusts

Author(s):  Rob JEREMIAH

Materials from this session:

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