This paper covers:
- power to amend
- express and statutory powers of amendment
- inherent powers of the Court
- why amend?
- management powers - investment, transactions, income recognition and streaming, etc.
- beneficiaries - (identity, entitlements, exclusions) trustees, appointors and guardians appointment and removal, succession, powers
- splitting and cloning - external and internal trust splitting post CPT Custodian
- status of the “Statement of Principles” - and an analysis of what constitutes a resettlement for CGT Event E1 purposes
- CGT and stamp duty consequences
- alternatives to amendment
- practical illustrations.