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  Miscellaneous 2004

Trusts - Issues for the offspring, corporate beneficiaries and other matters seminar

Source: South Australia

Published Date: 10 Sep 2004

 

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In April 2003 Andrew Sinclair presented to Port Lincoln the topic regarding 'Assorted Trust issues'. Since that time there have been some developments. This paper addresses them, including:
- what does it mean to split or clone a trust?
- when might splitting or cloning a trust be appropriate?
- what CGT ramifications are there on splitting/cloning?
- stamp duty issues arising from the above
- distributions to corporate beneficiaries - amended Division 7A
- prescribed private fund - what is it and when may it be appropriate?
- small business CGT concessions with discretionary trusts - amended concept of connected entities.
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  • Published By: Andrew Sinclair CTA
  • Published On:10 Sep 2004
  • Took place at:Hilton Motel, Port Lincoln

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