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Trust current issues and hot topics presentation
Published on 20 May 15 by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- unpaid present entitlements (UPEs) outside Division 6
- Division 6 hot topics
- vesting.
Author profile
Fiona Dillon CTA
Fiona Dillon, CTA, is the ATO’s Chief Tax Counsel, accountable for the ATO’s public advice and guidance, litigation, and resolving the ATO’s most significant tax technical issues. Fiona previously served as Minister-Counsellor (Taxation) in the Australian delegation to the OECD based in Paris and spent a number of years in private practice. Fiona is an admitted Australian legal practitioner and holds a Bachelor of Commerce, Bachelor of Laws with Honours, and a Master of Taxation. - Current at 27 May 2024
This was presented at Trusts Masterclass .
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Individual sessions
Trusts and murphy's law (or anything that can go wrong, will go wrong)
Author(s): Jeffrey CHANGMaterials from this session:
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Perpetuity periods, vesting dates and winding up a trust
Author(s): Andrew O'BRYAN, William Moore, Jacinta BolzonelloMaterials from this session:
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Trust current issues and hot topics
Author(s): Fiona DILLONMaterials from this session:
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