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  Capital Gains Tax (CGT) Trusts 2013

Trusts - Where are we at with amending trust deeds after Clark?

Source: Western Australia

Published Date: 13 Mar 2013

 

This presentation explores the circumstances where a trust deed can be amended, and without causing adverse taxation consequences. In particular, it deals with the decision in Commissioner of Taxation v Clark, the subsequent withdrawal of the ATO’s Statement of Principles and the issue of draft Taxation Determination TD 2012/D4. It also focuses on:

  • changes that may be required to existing trust deeds as a result of the High Court decision in Bamford
  • the introduction of the streaming legislation
  • possible future developments.

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Author(s)

Individual Session

Trusts - Where are we at with amending trust deeds after Clark?

Author(s): Grahame Young
Materials from this session:

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Details

  • Published By: Grahame Young
  • Published On:13 Mar 2013
  • Took place at:Perth Convention and Exhibition Centre

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Capital Gains Tax (CGT) Trusts 2013

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