Family and business trusts

Thursday 23rd February, 2017 9:00 am – Thursday 23rd February, 2017 10:30 am
The Law Society of Western Australia
Level 5, 160 St Georges Terrace PERTH

Practical drafting and tax issues involved in both 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 external events in particular bankruptcy and family breakdowns
  • Discussion of Mercanti v Mercanti [2016] 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: Intermediate / Advanced

  • 1.5 points Competency 4 Substantive Law


Sponsored by


Chair: Greg Calder
Butcher Paull & Calder

Speaker: Colin Munro
Munro Doig

Speaker: Brian Lovitt
Hewett & Lovitt

Legal Trainee / Support Staff (Member)
Legal Trainee / Support Staff (Non-Member)
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