Book and BONUS online access
$250 Member	$295 Non-Member

The definitive guide to structuring and using trusts

Written by practising trusts experts, this guide takes into account real-life planning issues as well as current legislative and case law interpretations for the trusts adviser. The highly respected Trust Structures Guide by Harwood Andrews Lawyers and The Tax Institute is fully revised and updated for 2012.

New and updated sections include:

• Analysis of the tax law treatment of trusts in light of the legislative amendments introduced during 2011 (including the streaming of franked dividends and capital gains) following the federal government's discussion paper "Improving the taxation of trust income".
• Outline of the possible future amendments to the taxation of trusts as detailed in the federal government's discussion paper "Modernising the taxation of trust income - options for reform".
• Revised material on the interaction of Division 7A and trusts with regard to the substantial legislative changes throughout 2010 and changes to the ATO's prior general administrative practice concerning unpaid present entitlements as outlined in TR 2010/3 and PSLA 2010/4;
• Revised material on resettlements and the creation of a new trust following the ATO's decision impact statement on the Full Court decision in FCT v Clark.
• Updated material on the taxation of special disability trusts.

Key benefits and features:

• at-a-glance details on the full range of trusts;
• structuring checklists;
• descriptive diagrams to illustrate the uses of trusts; and
• analysis of the developments in the tax law treatment of trusts.

For each type of trust the guide covers:

• the typical structure and when it should be used;
• implications on asset protection;
• income tax and capital gains concessions;
• succession planning;
• all references to ATO IDs, TRs and TDs updated; and
• diagrams that assist in understanding the trust and tax law concepts.

BONUS: 2012 online access and annual online update*

• at-a-glance details on the full range of trusts;
• fully searchable text;
• structuring checklists;
• interactive flowchart to help you identify the right trust;
• links within the guide to related information and to legislation; and
• annual e-newsletter and online update.

*Bonus online access is from March 2012 to March 2013