Trust Structures Guide, 11th edition (online)

Written by Sladen Legal.

The ultimate resource for anyone advising on trusts, structuring and planning issues.

Revised and updated for the latest developments in tax and trusts law, the highly respected Trust Structures Guide is now in its 11th edition.

This edition covers:

• Trustee powers to determine income
• Trustee fiduciary obligations
• 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
• 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
• Resettlement considerations
• GST considerations
• Trust Law Reform developments.

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 annual online subscription includes:

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