This presentation covers:
- Thomas " is the Commissioner bound by Supreme Court orders?
- Lewksi " does a conditional trustee distribution work?
- Smeaton " does a disclaimer always operate retrospectively?
- Lewski " disclaimer and agency principles
- Rambaldi " avoiding unfair preference rules with a Quistclose
- trust or ensuring the debtor does not receive the property
- Sandini " CGT event A1 and the marriage breakdown rollover
- fixed trust for NSW land tax " Commissioner's Practice Note
- fixed trust for income tax " PCG 2016/6
- can the expiry date of a trust be extended?
- shortening the vesting date " TR 2017/D10.