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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 Chief Tax Counsel at the Australian Taxation Office (ATO). She is accountable for forming the ATO view of the tax and super laws, resolving the ATO’s most significant tax technical issues, accountable for the technical positions put before Australian Courts and for the ATO’s public advice and guidance. 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. - Current at 10 June 2026
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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