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The future of trusts: The RMIT report paper


This paper covers:

  • the RMIT report - key issues identified 
  • issue 1: income tax shuffling
  • issue 2: complex trust distributions
  • issue 3: non-lodgement and lodgement patterns
  • issue 4: transparency and international obligations
  • the fundamental advantages of discretionary trusts in light of the RMIT report
  • companies as preferred trading vehicles with discretionary trust shareholders - the Division 7A pros and cons
  • trusts as the trading company shareholder - the franking credit issues
  • difficulties with trusts in business and family succession.

Author profiles

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Daniel Smedley CTA
Daniel enjoys solving complex taxation and trust law issues for private enterprise clients. He is also a trusted confidant in planning the succession of his client’s personal and business affairs. Daniel is a Chartered Tax Advisor with The Tax Institute, accredited as a specialist in Taxation Law with the Law Institute of Victoria, and the principal author of the Trust Structures Guide published by The Tax Institute. Since 2016, Daniel has appeared in the list of one of Australia's “Best Lawyers of the Year” in the practice of tax law. The list is compiled by Best Lawyers and published in the Australian Financial Review. Daniel has also been recognised in Doyles Guide as a recommended tax lawyer since 2016. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 12 August 2021
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This was presented at Victorian Trusts Conference .

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Individual sessions

Division 6 sleepers

Author(s):  Terry MURPHY,  Mia Clarebrough,  Moira MERRICK

Materials from this session:

Residency and trusts

Author(s):  Anthony BRADICA

Materials from this session:

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