Paul Hockridge, CTA

Paul Hockridge, CTA

Mutual Trust

Paul is Tax Advisory Partner at Mutual Trust, Australia’s leading multi-family office. He has worked for the ATO, a large law firm, has been a partner in medium and Big 4 chartered accounting firms and has over 30 years' experience in tax, asset protection, estate and succession planning. Paul’s niches include litigation support, property development and FBT and salary packaging. Paul specialises in advising high wealth families and closely held businesses, as well as providing support for a number of accounting and law firms. Paul maintains a practicing certificate as a legal practitioner in Victoria, is a fellow of Chartered Accountants Australian and New Zealand, is senior fellow and teaches in the Masters program in the Law School at the University of Melbourne and is a chartered tax adviser. He sits on The Tax Institute’s FBT and Employment Taxes Committee and contributes to The Tax Institute’s book, Estate and Business Succession Planning. Perhaps Paul is best known as a regular presenter at local, State and National Tax Institute conferences.

All Sessions by Paul Hockridge, CTA

9:30 am - 10:30 am

Session 27.1: Trusts and unpaid present entitlements (UPEs)

SME Stream

There will always be an element of Trusts to explore and discuss. In this ever-important area, this session will consider issues and strategies for dealing with UPEs, including:

  • Why create and avoiding UPEs
  • Sub-trusts and PCG 2017/13
  • Will we have a s100A problem and can we mitigate the risk?
  • When might FTE’s be a problem and are there solutions?
  • Corporate beneficiaries and estate planning
    • Generation 2 trust splitting
    • Angel of death strategy.