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Multiple party investment trust structures – Part 1: Federal taxes video

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Publication date: 18 Oct 21 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This video covers:

Unitised trust and revenue losses in light of PCG 2016/16
Unitised trust and dividend flow-through and former s 160 APHL (14)
CGT Event E4 on payment of a non-assessable amount
CGT Event C2 on redemption or unit buy back
Application of the value shifting rules to non-arms’ length transactions
Consideration of redemptions and new unit issues vs transfers between parties
Practicalities of the attribution managed investment trust (AMIT) within the SME market.

Purchase individual materials from this session:

Multiple party investment trust structures – Part 1: Federal taxes
Author(s): Daniel SMEDLEY, Laura Spencer

Author profiles

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

Laura Hussey ATI

Laura Hussey, ATI, is a Senior Associate at KHQ Lawyers in the Tax and Structuring Team. Laura’s principal areas of practice include federal and state tax, structuring and restructuring, business and personal succession planning, tax disputes, trust law and the taxation of crypto assets. Laura has experience in both Australia and the United Kingdom and works an array of clients from familyowned businesses to large multinational corporations. Laura has a wealth of experience across a variety of industries and is a trusted advisor and advocate for her clients. Laura is a member of The Tax Institute’s VIC State Council, Trusts Intensive Committee, Local Tax Club Committee and is Chair of the SME Stream for the VIC Annual Tax Forum. - Current at 17 October 2025

Individual sessions

Further details about this event:

The Tax Summit

Multiple party investment trust structures – Part 1: Federal taxes video

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Purchase individual materials from this session:

Material from this session:

Multiple party investment trust structures – Part 1: Federal taxes presentation

Multiple party investment trust structures – Part 1: Federal taxes video

Multiple party investment trust structures – Part 1: Federal taxes podcast

Author profiles

Daniel Smedley CTA

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Laura Hussey ATI

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