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TaxBanter Monthly Special Topic: Trusts - recent developments - May 2023

Our monthly Special Topic presentations are practical, yet detailed analyses of specific areas of tax law or practice.

Our Online Special Topic sessions, meant to accompany our Tax Updates, are an in-depth look at topical matters frequently encountered by tax professionals.

Recorded 3 May 2023

Each year we carefully select these topics based on current happenings in the industry and government. Each session is supplemented by a comprehensive technical paper and relevant case studies for maximum understanding.


Individual - $207.90
Team - $623.70 (up to 6 team members)

If you wish to purchase an team registration, please create an account and login.

Trusts - recent developments - May 2023

The Courts have clarified some practical aspects for dealing with frequently encountered questions about and problems with trusts, including:

  • when a trust is validly created, what if the trust is not in writing, its property is held in the wrong names or is held beyond the vesting date
  • the implications of beneficiary disclaimers on their present entitlement
  • obligations on trustees when exercising their discretion
  • Div 7A and when a UPE or an amount held on sub-trust becomes the provision of financial accommodation
  • reimbursement agreements and s. 100A of the ITAA 1936

Deb Ghuliani

Senior Tax Trainer, TaxBanter

Deb joined the tax training industry after 13 years in Corporate tax at a Big 4 CA practice. Her high level of tax consulting experience and lively personality combine to ensure that clients receive an informative yet entertaining training session.

Deb has practical experience in dealing with tax issues affecting many industries, particularly manufacturing, telecommunications and resources. Deb also has significant experience in relation to international tax matters resulting from her 4 year secondment to the M&A division of the London office of the Big 4 CA firm where she worked and a 1 year secondment to an Australian subsidiary of a global listed multinational group.

TaxBanter Monthly Special Topic: Trusts - recent developments - May 2023

1 modules

Investment per person: $ 207.90
Team cost: $ 623.70
You can’t use team rate, please either signup or login to access team rates