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Tax and trusts – the topic that keeps on giving paper


This paper covers:

  • UPEs to private companies and Div 7A (TD 2022/D1)
  • Section 100A developments (Guardian’s case; TR 2022/D1; PCG 2022/D1; TA 2022/1
  • Disclaimers
  • Court jurisdiction to explore vesting issues
  • Consequences of trust vesting – TR 2018/6
  • Settlements of trust
  • Duty/CGT triggering events
  • Extending the vesting date – or maybe not?
  • Variation of trust deeds after vesting date (Re McGowan & Valentini Trusts [2021] VSC 154).


Author profile

Dr Philip Bender ATI
Philip is a barrister at the Victorian Bar. He is the author of Bender’s Australian Stamp Duties, published by the Tax Institute. He acts in Federal and State taxation, superannuation, and trusts and estates matters for taxpayers and revenue authorities. In the trusts area, he has acted in many taxation disputes involving trusts issues, and has acted in many trusts matters involving, amongst other topics, trust deed and will interpretation, alleged breaches of trust; trustee removal applications; judicial advice; charitable trusts; and superannuation death benefits disputes. - Current at 01 July 2022
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This was presented at VIC Tax Forum .

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