Your shopping cart is empty
Vesting Trust Deeds video
Search Videos
Member Price: $61.88
Non Member Price: $75.63
Publication date: 18 Mar 15 | Source: NATIONAL DIVISION, THE TAX INSTITUTE
Abstract:
This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.
This video considers the practical and taxation issues arising on the vesting of trust estates including:
- the process involved in voluntarily vesting a trust deed, nominating a termination date, distributing all income and trust assets, and addressing the trustee’s right of indemnity and any claims for remuneration
- the ability to extend the vesting date (and the recent decision in Re Arthur Brady Family Trust [2014] QSC 244)
- considering the issues regarding ‘absolute entitlement’ and the appropriate CGT event upon termination of the trust estate (for both discretionary and unit trusts)
- tax implications and rectification of defective distributions.
Purchase individual materials from this session:
Vesting trust deeds
Author(s):
Michael BUTLER
Material from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- shopping_cart Add all to cart - ($132.50)
Author profile
Michael Butler CTA-Life
Michael Butler, CTA, is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. Michael was made an Honorary Life Member of The Tax Institute in 2024. - Current at 13 May 2025This was presented at 30th National Convention .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Are tax havens dead?
Author(s): David RUSSELLMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The Board of Tax Review of the debt/equity rules
Author(s): Teresa DYSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax issues in structuring an effective executive package
Author(s): Andy HuttMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax risk management
Author(s): Alison Feather, Peter NearhosMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Recent cases
Author(s): Philip BenderMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Issues facing parents and subsidiaries in the current international tax climate
Author(s): Peter MCCULLOUGHMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax effective extraction of retained earnings from “dormant” private companies: Case studies
Author(s): Paul HOCKRIDGEMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $132.50
Small business CGT case study
Author(s): Brian J RICHARDSMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $132.50
Deceased estates: A practical perspective
Author(s): Loreena GillonMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
The Income Tax Assessment Acts: Statutes in senescence
Author(s): AH (Tony) SLATERMaterials from this session:
-
insert_drive_file
Practical management of Division 7A
Author(s): Adele TownsendMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $132.50
Win your privatisation bid for infrastructure assets by optimising capital allowances
Author(s): Chris McLean, Hayden SCOTTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Solving inherited problems
Author(s): Andrew NoolanMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The latest on the ATO’s management of tax audits and disputes
Author(s): Damien BROWNE, Ashley KINGMaterials from this session:
-
insert_drive_file
- insert_chart
Trusts - Current risk areas
Author(s): Renuka SOMERS, Daniel SMEDLEY, Patricia MartinsMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Practical realities of being a tax advisor
Author(s): Scott TREATTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Grouping for payroll tax
Author(s): Philip MAGOFFINMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The abandoned education cap policy: Public participation in tax reform consultation
Author(s): Peter BOBBINMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Professional practice structures
Author(s): Ash CHOTAIMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $132.50
Vesting trust deeds
Author(s): Michael BUTLERMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $132.50
Tax mistakes - The tax practitioner obligation
Author(s): Mark BirdMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
When is a company incorporated outside Australia a resident of Australia?
Author(s): Chloe BURNETTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Revenue versus capital: That old chestnut
Author(s): Katrina PARKYN, Jay PrasadMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
M&A taxation: Roasting old chestnuts
Author(s): Edward Consett, Ken SPENCEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax issues arising from maturing situations in the context of SMSFs
Author(s): Chris BalalovskiMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $132.50
Further details about this event:
Copyright Statement