Level 4, 160 St Georges Terrace PERTH
Practical drafting and tax issues involved in family and business trusts addressing: best practices in drafting trust deeds and common errors drafting clauses for change in trustee or guardian or appointor caused by events in such as bankruptcy and family breakdowns discussion of Mercanti v Mercanti  WASCA 206 are unit trusts still relevant? tax aspects of change in ownership of unit trusts trust cloning tax aspects of change in beneficiaries tax implications of change in residency of trustee or guardian or appointor equalisation clauses, re-characterisation clauses, unpaid present entitlements and sub trusts.
Level : General
1.5 points Competency 4 Substantive Law
Greg Calder - Chair
Butcher Paull & Calder
Hewett & Lovitt