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Recorded Webinars
In TD 2018/D3, the ATO has recently released its position on trust splitting – and its future certainly looks bleak. With the changes slated to be retrospective, it’s essential that you understand them fully, as they will affect clients who have already done trust splits, as well

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About the Webinar

In TD 2018/D3, the ATO has recently released its position on trust splitting – and its future certainly looks bleak. With the changes slated to be retrospective, it’s essential that you understand them fully, as they will affect clients who have already done trust splits, as well as those who want to divide interests in the future. This webinar closely examines TD 2018/D3 and its implications for advisers. It covers:

  • The ATO’s position explained – the key elements:
    • separate trustees over separate assets
    • separate classes of beneficiaries to benefit from the classes of assets
    • rights of indemnity segregated
    • separate appointors
  • Why the ATO believes a trust split triggers CGT event E1
  • Is TD 2018/D3 in line with case law?
  • Practical effect – what assets are disposed of and how are gains calculated under CGT event E1?
  • Status of private rulings previously published by the ATO on trust splitting
  • Advising clients with existing trust splits:
    • are they on all fours with the determination?
    • if not will the determination continue to apply?
  • What to do in the future when clients want to separate interests
    • trust splits with different characteristics – eg no indemnity segregation – joint appointor control etc
    • contractual arrangements – risk of fettering the trustee’s discretion etc
    • use of rollovers and concessions

Presented By

Matthew Burgess
Director, View Legal Brisbane, QLD

Matthew Burgess co-founded specialist firm View Legal in 2014, having been a lawyer and partner of one of Australia’s leading independent law firms for over 17 years. Matthew’s passion is helping clients successfully achieve their goals.

Matthew specialises in holistic estate planning (including trusts, tax, asset protection, structuring, business succession and superannuation). 

He has been recognised for many years in the ‘Best Lawyers’ list in relation to trusts and estates, and wealth management/succession planning and either personally or as part of View in Doyles’ in relation to taxation, and wills, estates and succession planning.

Who Should Attend?

This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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