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Latest free technical paper - Michael Butler on 'Trusts'

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Each month, members of The Tax Institute are given access to a complimentary, recently-published technical paper that provides up-to-date information on a relevant issue for tax professionals.

The most recent paper is Trusts – vesting, ruling from the grave, splitting, cloning, umbrella & master trusts and more! by Michael Butler CTA.

Michael is a Partner at Finlaysons Lawyers, in charge of the firm's tax and revenue group. He advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. He is a past chair of The Tax Institute’s South Australia State Council and is a regular contributor to Institute events.

Michael’s paper examines a number of issues relating to trusts, from a practical rather than an academic viewpoint, including:

Why trusts can’t last forever—the ‘rule against perpetuities’ (RAP). W…