When Trust Issues Trigger Tax Issues

Explore a range of hidden risks that come with trust deed variations, voidable distributions, changing trustees, and more!

In this session, we cover:

• Tax consequences of voidable trust distributions

• Tax consequences if amending or applying to Court to vary terms of trust

• Can removing or adding beneficiaries have tax consequences for trust?

• Can changing trust’s vesting date trigger tax issues?

• Will CGT event happen if the trustee is changed?

• Will CGT event happen if the appointment is changed?

• Changing definition of income &/or adding streaming power

• S 99A & loss of 50% CGT discount – when income has been distributed

• Replacement of trustee ineffective – tax consequences

• Income tax consequences of excluding foreign beneficiaries for duty & land tax purposes

• Where beneficiaries disclaim entitlements…

Date recorded: 9 September 2025