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Trust stripping provisions paper
Published on 21 May 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- what section 100A targets
- key elements of section 100A
- other tax provisions besides section 100A that can apply to trust stripping arrangements
- current practical situations where section 100A could apply.
Author profiles
Dung Lam CTA
Dung is a Principal at West Garbutt and is based in Sydney. Dung has more than 20 years of experience in advising corporates, small-to-medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients, on a variety of taxes including income tax, capital gains tax, GST and state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, estate planning and superannuation issues in the SMSF arena. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners, an accredited Specialist in Business and Personal Tax with the NSW Law Society, among others. Dung advises a broad range of clients, including corporates, small-to-medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients. - Current at 15 June 2022Mark West CTA

This was presented at Annual Trusts Intensive .
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Testamentary trusts & deceased estates
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Current ATO issues with trusts
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Queensland duty on trust dealings
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Trusts in financial distress
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Trust stripping provisions
Author(s): Dung Lam, Mark WESTMaterials from this session:
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Year end issues for discretionary trusts
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Asset protection & family law
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