A matter of trusts: ATO provides a “safe harbour” for fixed trusts

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Published on 01 Nov 17 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The ATO provides guidance on what will be considered by the Commissioner when exercising his discretion to treat a trust as a fixed trust.

Author profiles

Patricia Mendes Martins

Patricia is a Legal Project Manager with Sladen Legal. - Current at 31 October 2017

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A matter of trusts: TD 2017/20: “distributions” to non-beneficiaries - 01-May-2018
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Daniel Smedley CTA

Daniel Smedley, CTA, enjoys helping private enterprise clients solve complex taxation and trust law issues. He is a trusted confidant in planning the succession of his clients’ personal and business affairs. Daniel is a Chartered Tax Adviser (The Tax Institute) and an Accredited Specialist in Taxation Law (Law Institute of Victoria). He is recognised by his peers in Doyles Guide and Best Lawyers for his work in Taxation, Trusts and Succession Planning. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 05 February 2026

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I say unit trust you say fixed trust paper - 02-June-2022
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Bespoke drafting of trust deeds vs. fixing up problems in old deeds paper - 23-April-2020
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The future of trusts: The RMIT report paper - 28-November-2019
Division 7A: A 101 for practitioners paper - 22-November-2019
Structuring in Division 7A paper - 13-November-2019
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Trusts: Revisiting distribution issues paper - 30-May-2019
Issues when dealing with loans and unpaid present entitlements paper - 22-November-2018
Recent trust taxation developments paper - 17-July-2018
Fixed Trust Issues for SMSFs paper - 24-August-2017
Trusts Splitting - Supplementary paper - 13-June-2017
Building blocks of a trust paper - 13-June-2017
Emerging issues for private businesses conducted via trusts paper - 25-May-2017
A matter of trusts: Deemed to be a “fixed trust” – draft guidelines - 01-December-2016
Solving issues today, but planning for tomorrow paper - 27-May-2016
Business succession - Involuntary events paper - 08-October-2015
Trusts - Current risk areas paper - 18-March-2015
Practical trust management issues paper - 27-May-2014
Beware of trust conundrums! paper - 20-February-2014
Trusts roadshow workbook paper - 29-October-2013
2012 Trusts roadshow workshop paper - 16-August-2012
A matter of trusts: Continuity of the trust estate: FC of T v Clark - 01-March-2011
2010 trusts roadshow workbook paper - 23-September-2010
Modern day trust structures paper - 17-October-2008
Trusts roadshow: Case studies and workbook paper - 23-May-2008
A matter of trusts: Increasing flexibility for family trusts? - 01-August-2007
2007 Trusts National Roadshow: Workbook and Case Studies - 25-May-2007
Changes to the CGT small business concessions paper - 19-May-2007
A matter of trusts : Trusts holding underlying interests in entities - 01-February-2007
Trusts and succession planning paper - 21-October-2006
CGT small business concessions - selected issues paper - 06-October-2006
Trusts Workshop 2006 - 08-June-2006
Establishing new trusts as part of succession planning paper - 25-August-2005
A Matter of Trusts: Family trust elections - remain vigilant - 01-August-2005
A matter of trusts: Asset protection and trusts - 01-April-2005
A Matter of Trusts: In-specie distributions and GST - 01-February-2005
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CGT exit strategies for SMEs convention paper - 11-September-2004
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My Client the Property Investor/Developer - Part II convention paper - 02-April-2004

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A matter of trusts: ATO provides a “safe harbour” for fixed trusts

Author profiles

Patricia Mendes Martins

More by Patricia Martins

Daniel Smedley CTA

More by Daniel SMEDLEY

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