0797","/_next/static/chunks/dea250bf7f572463.js?dpl=local-1768876060797","/_next/static/chunks/8c2fe02878e8f7cd.js?dpl=local-1768876060797","/_next/static/chunks/fbbf197e280cdb11.js?dpl=local-1768876060797","/_next/static/chunks/c7b330df7a338889.js?dpl=local-1768876060797","/_next/static/chunks/a68d39bd3f1fe7c7.js?dpl=local-1768876060797","/_next/static/chunks/6223f671de417afc.js?dpl=local-1768876060797"],"ShareButton"] 23:I[354641,["/_next/static/chunks/bd578363bfe467e3.js?dpl=local-1768876060797","/_next/static/chunks/f98ae33071dc6533.js?dpl=local-1768876060797","/_next/static/chunks/7087d88dcc342a5c.js?dpl=local-1768876060797","/_next/static/chunks/3cbbd02929d438f6.js?dpl=local-1768876060797","/_next/static/chunks/f623bf14217ea1cf.js?dpl=local-1768876060797","/_next/static/chunks/f436e7ac35d4a404.js?dpl=local-1768876060797","/_next/static/chunks/d955165253f2a1d0.js?dpl=local-1768876060797","/_next/static/chunks/dea250bf7f572463.js?dpl=local-1768876060797","/_next/static/chunks/8c2fe02878e8f7cd.js?dpl=local-1768876060797","/_next/static/chunks/fbbf197e280cdb11.js?dpl=local-1768876060797","/_next/static/chunks/c7b330df7a338889.js?dpl=local-1768876060797","/_next/static/chunks/a68d39bd3f1fe7c7.js?dpl=local-1768876060797","/_next/static/chunks/6223f671de417afc.js?dpl=local-1768876060797"],"VideoTabsSection"] 26:I[285953,["/_next/static/chunks/d32ce40e770f7cad.js?dpl=local-1768876060797"],"IconMark"] 24:T448,

Learn about the legal nature of trusts, key parties and concepts, plus characteristics to differentiate between types of trusts.

In this unit, we cover:

Introduction to the case study
How did trusts come to be?
Legal nature of trusts
- What is a trust?
- Requirements for a trust at law
- Key components and concepts
- The trust deed
- Role of Settlor
- Role of Trustee
- Residency of trusts
Types of trusts
- Inter vivos trusts
  - Fixed trusts (unit & non-unit)
  - Discretionary trusts
  - Hybrid trusts
- Trusts created by will
- Trusts created by law or equity
- ATO’s view on fixed vs non fixed trusts - PCG 2016/16
Brief introduction to the taxation framework for trust income

Download resources below.

Date recorded: 7 November 2024

You're not signed in!