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Recorded Webinars
Recorded Webinar: Interpreting and Amending Trust Deeds: Watch Out for the Tax Bombs
During the course of a trust’s lifespan, trust deed clauses may be referred to that raise doubt as to previous tax treatments used or certain clauses may be considered no longer suitable. If so, the trustees may consider amendments to the deed are required. This session explores
PRESENTED BY
Adrian Cartland
Principal, Cartland
Date/Time
About the Webinar
During the course of a trust’s lifespan, trust deed clauses may be referred to that raise doubt as to previous tax treatments used or certain clauses may be considered no longer suitable. If so, the trustees may consider amendments to the deed are required. This session explores these situations as well as the tax impact that can result, including:
- What type of situations lend themselves to consider whether a trust deed amendment is required?
- What conditions need to be satisfied to allow a deed variation?
- What situations put the trust at risk of CGT events applying to a variation of the deed? (TD 2012/21)
- Can removing a beneficiary, including foreign resident beneficiaries to avoid state and territory surcharges, trigger tax issues?
- Can amending the vesting date trigger a CGT event?
- Action to take if a trustee changes a previously applied tax position to avoid the risk of losing the four year amendment time limit
- Tips for amending trust deeds without triggering adverse tax consequences
- Case studies
Presented By
Adrian Cartland
Principal, CartlandWho Should Attend?
This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
CPD Information
Accountants can claim up to 1 CPD/Training hour. Lawyers can claim up to 1 CPD unit/point – substantive law . This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]