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Trusts - Extending the vesting date paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 19 Aug 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is the rationale for the rule?
  • current Australian rap position and relevance for trusts in 2010
  • long-term risks for 80 year trusts: CGT events E5
  • South Australian position: rule against perpetuities has been abolished
  • domiciling a trust in South Australia
  • changing the domicile of existing trust.

Author profile

Michael Butler CTA
Michael 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. - Current at 22 September 2021
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This was presented at 18th National Tax Intensive Retreat .

Get a 20% discount when you buy all the items from this event.

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Challenging a trustee's decision to pay a superannuation death benefit

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Discretionary trusts: Control v ownerhip

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Trusting into the future

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Passing control of a business on insurable exit events - Ensuring fair outcomes

Author(s):  Matthew BURGESS

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The role of super in estate planning and issues upon death

Author(s):  Paul BANISTER,  Linda FARMER

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Protecting the family assets (trusts and divorce)

Author(s):  Arlene MACDONALD

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Trusts - Extending the vesting date

Author(s):  Michael BUTLER

Materials from this session:

Further details about this event:

 

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