This paper gives an update on where we are in relation to some key issues affecting trusts including:
- trends in the use of trusts as investment vehicles
- testamentary trusts
- split and mirror trusts
- generational shifts
- managing assets within a trust
- CGT events for trusts
- discretionary trusts
- other trusts
- other issues on termination or vesting
- why is stamp duty so bothersome?
This paper was also presented on 8 July 2005 at the Queensland State Convention on the Gold Coast.