Trust Structures Guide, 11th Edition

The highly respected Trust Structures Guide is now in its 11th edition.

Key features and benefits:

• accounts for "real-life" planning issues as well as legislative and case law interpretations
• user-friendly format with a "key points" guide for every structure
• offers "at-a-glance" detail on the full range of trusts
• features structuring checklists
• descriptive diagrams illustrate the different uses of trusts.

The 11th edition covers:

• Trustee powers to determine income following Segelov v Ernst & Young Services Pty Ltd [2015] NSWCA 156
• Trustee fiduciary obligations following Hancock v Rinehart [2015] NSWSC 646
• Superannuation new concessional contributions caps, the 10% rule for deductions on contributions, non-arm's length income and limited recourse borrowing arrangements, investments in unit trusts, and trustee duties in related party transactions following Australasian Annuities Pty Ltd (in liq) v Rowley Super Fund Pty Ltd [2015] VSCA 9
• Unpaid present entitlements and the maximum net asset value test (ATO TR 2015/D2), bad debt deductions (ATO TD 2015/D5) and release by corporate beneficiaries (ATO TD 2015/D4)
• Anti-avoidance amendments to Part IVA, updated ATO Practice Statement PS LA 2005/24 and Taxpayer Alerts  
• Profit allocation in professional firms and how the ATO Guidelines apply to risk assessment and allocation
• Division 7A and the Board of Taxation’s post-implementation review
• Family Law settlements and the application of trust law principles following Stanford v Stanford [2012] HCA 52
• Resettlement considerations following Oswal v FC of T [2013] FCA 745  
• GST considerations following Anderson v FC of T  [2015] AATA 167
• Trust Law Reform developments. 

The online and print edition incorporates changes that were known as at 14 December 2015.

Ther annual subscription includes:

- unlimited online book access for 12 months
- 3 structured CPD hours
- interactive eLearning with reference links back to the online book. 

Written by Sladen Legal.

Also available on the Tax Knowledge eXchange

Subscribe to the Tax Knowledge eXchange with our online books option and you'll receive full online access to the Trust Structures Guide, nine other practical guides and handbooks, a host of additional content and up to 32 CPD hours.