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A matter of trusts: Preliminary ATO views on trust vesting

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Published on 01 Feb 18 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

TR 2007/D10 contains the Commissioner’s preliminary views on trusts vesting while relying on a draft ruling yet to be finalised 14 years after issue.

Author profile

Neil Brydges CTA
Neil Brydges, CTA, is a Principal in Sladen Legal’s tax group. Neil primarily practises in direct taxes and GST, with a focus on the taxation of trusts, deceased estates, property, corporate tax, M&A and Division 7A. Neil has also advised extensively on cross-border taxation issues. Neil is an Accredited Specialist in Taxation Law and a member of the Tax & Revenue Law Committee with the Law Institute of Victoria, Chair of the Tax Committee of the Law Council of Australia, and a Chartered Tax Adviser with The Tax Institute. - Current at 21 January 2026
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