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Searching Content from Australia indexed under Trusts ordered by Published Date Descending.
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Date
1
Insolvent trading trusts - one point of certainty
The receivers or liquidators of a trustee company will now be required to pay out employee entitlements in priority.
Australia
15 Aug 2019
2
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
3
Stamp duty on transferring assets of a deceased estate
How does section 63 of the Duties Act 1997 (NSW) affect the distribution of assets to beneficiaries of a deceased estate?
Australia
25 Jul 2019
4
The proposed Australian corporate collective investment vehicle (CCIV)
An important factor in the success of the new CCIV is to make it an attractive alternative to the existing MIS regime.
Australia
16 Jul 2019
5
Insolvent trusts – get your priorities straight
The priority regime in the Corporations Act does apply to payment of trust creditors of an insolvent corporate trustee.
Australia
8 Jul 2019
6
The Amerind High Court decision: employee entitlements in insolvency
Employee entitlements are given priority in an insolvency, whether the employer is a company or trading as a trustee.
Australia
3 Jul 2019
7
Succession planning for the family trust - Helpful hints when dealing with the detail
This article highlights some of the 'details' that need to be considered to plan for the succession of the family trust.
Australia
2 Jul 2019
8
OECD releases beneficial ownership implementation toolkit to facilitate transparency
OECD has recently released A Beneficial Ownership Implementation Toolkit which is discussed here.
Australia
12 Jun 2019
9
Succession planning for the family trust - Common approaches
Complexity does exist in dealing with succession planning for trusts and careful planning is necessary to get it right.
Australia
6 Jun 2019
10
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
11
Taxation Ruling TR 2018/6 – Income Tax: consequences of a trust vesting
Taxation Ruling TR 2018/6 provides clarification on the ATO view on the income tax consequences of a trust vesting.
Australia
29 May 2019
12
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
13
Succession planning for the family trust – Getting started
This article highlights preliminary issues to be considered before developing a succession plan for your family trust.
Australia
19 May 2019
14
A $2 million-dollar error: What SMSF professionals can learn from these auditor liability cases
These NSW cases highlight SMSF audit risk and provide highly useful, transferable lessons for accountants and lawyers.
Australia
12 Apr 2019
15
Attacking family trusts in bankruptcy
A bankruptcy trustee has several powers and options to claim against a typical family trust or otherwise recover funds.
Australia
11 Apr 2019
16
GST supplies by a bare trust
A bare trustee acts on instructions by the beneficiary, so the beneficiary is responsible for the supply or acquisition.
Australia
18 Mar 2019
17
Tax stings: Lost trust deed and the presumption of regularity
The presumption of regularity may help - all is presumed to be rightly and duly performed until the contrary is proven.
Australia
20 Feb 2019
18
Trusts, ABNs and the PPS Register - non-entities making mischief for secured parties
The case shows pitfalls in the way that the PPS Register requires trustee grantors to be identified by trust ABNs.
Australia
18 Jan 2019
19
First case on the duty of a debenture trustee under section 283DA(a) of the Corporations Act 2001 (Cth): Oztech Pty Ltd v Public Trustee of Queensland (No 15) [2018] FCA 819
It can be seen that trustees' duties under section 283DA of the Corporations Act and in equity are extensive and onerous.
Australia
17 Dec 2018
20
Released or not? Informed release required for breaches of trust
A release for breach of trust was ineffective because the beneficiary was not fully informed about the facts of the breach.
Australia
13 Dec 2018
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