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Searching Content indexed under Trusts by Cooper Grace Ward ordered by Published Date Descending.
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Date
1
A win for the SMSF adviser – Fitzmaurice and Commissioner of Taxation
In this case, the AAT did not accept a director of an SMSF trustee blaming their accountant for SMSF compliance breaches.
Australia
16 Sep 2019
2
The importance of getting the details right in SMSFs – Fitzmaurice and Commissioner of Taxation
The SMSF director was disqualified, although funds were not depleted and there was no dishonesty or intention to defraud.
Australia
16 Sep 2019
3
Capital distributions from foreign trusts – how do I prove that they are not taxable?
As this recent AAT decision highlights, the taxpayer must provide evidence to prove that a section 99B exclusion applies.
Australia
8 Aug 2019
4
Trust loss provisions and Family Trust Elections (FTE)
Trust loss provisions first applied in the 1995 tax year and the "family trust" concept has became popular with the ATO.
Australia
1 Jun 2019
5
Will my bucket company pay top up tax on dividends it receives?
Distributions of dividends from trading companies through family trusts into bucket companies would be less attractive.
Australia
19 May 2019
6
Federal Court case supports ATO position on trust splitting - so what are my other options?
As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.
Australia
10 Sep 2018
7
Trust splitting: no longer an estate planning option?
Draft taxation determination 2018/D3 outlines the ATO view that a trust split potentially triggers CGT consequences.
Australia
10 Aug 2018
8
SMSF death benefit challenged – Supreme Court to decide validity of reversionary pension and binding death benefit nomination
The outcome of a recent case (where Cooper Grace Ward acted for the trustee) will have wide implications for SMSFs.
Australia
7 Aug 2018
9
Discretionary trusts: can you effectively pass on control when you die?
Recent case highlights the importance of a well drafted trust deed that facilitates the passing of control.
Australia
28 Mar 2018
10
Establishing a trust – unintended consequences when it goes wrong!
Whilst establishing a trust is simple, it is often not done properly.
Australia
21 Mar 2018
11
Fixed or not? Are unit trusts fixed trusts and the new ATO safe harbours in PCG 2016/16
Most unit trusts are 'fixed trusts' because unitholders do not have a 'fixed entitlement' to income and capital.
Australia
28 Sep 2017
12
Advisers beware: are your variations and changes of trustees effective?
All amendments to the trust must be properly documented, signed and dated and comply with the terms of the trust deed.
Australia
4 Sep 2017
13
Discretionary trusts and payroll tax – disclaimers work, but not retrospectively
Discretionary trusts can produce nightmarish consequences for creating payroll tax groups.
Australia
6 Aug 2017
14
Insolvency insights: A trustee's indemnity – Victorian Supreme Court declines to follow Re Enhill
The decision in Re Enhill, regarding a trustee's right of indemnity, has been generally criticised by legal commentators.
Australia
30 Mar 2017
15
When should you have a fixed trust?
With the ATO signalling its interest in fixed trusts, professional advisers need to become aware of issues in this area.
Australia
9 Mar 2017
16
2016 budget changes – is your SMSF trust deed going to get in the way?
It is time to consider if your current SMSF trust deeds are appropriate for the 2016 budget changes to superannuation.
Australia
7 Feb 2017
17
Will the ATO Commissioner accept that your trust is a fixed trust? – PCG 2016/D16
If a trust does not qualify as a fixed trust, the Commissioner has a discretion to treat the trust as a fixed trust.
Australia
14 Dec 2016
18
The problem with discretionary trusts and payroll tax – and do we now have a silver bullet?
Discretionary trusts can be caught up in payroll tax groups – even where the trusts are not carrying on a business.
Australia
22 Nov 2016
19
Tax effective trust deeds - part 2
It is possible to protect assets in discretionary trusts from claims by third parties by a variation in the trust deed.
Australia
17 May 2016
20
Tax effective trust deeds - part 1
This paper considers specific provisions that should be included in 'smart', tax effective, discretionary trust deeds.
Australia
17 May 2016
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