Discretionary Trusts
Discretionary Trusts
Paper
2016 Trust Symposium

Discretionary Trusts - their characteristics and their engagement with statutes
The paper covers, inter alia, the following points:-
The nature of a trust;
the nature of the trustee’s interest;
the nature of the interest of the object of a discretionary trust;
further thoughts on CPT Custodian Pty Ltd v Commissioner of State Revenue (Vic);
the need for certainty of objects;
the scope of a clause authorising a trustee to declare what is capital and what is income;
the effect of such a declaration for tax purposes;
Bamford’s case and its consequences and mistake as to (tax) consequences and effect as a ground for setting aside a trust.

The Hon Sir Anthony Mason AC KBE
81.00
 

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