• General overview of trusts: o What is a trust o What is it used for o How is it created o How is it managed o What types of trusts are there (from both a legal and tax perspective) o How is its tax residency determined • Income Tax and CGT: General o Overview on the interaction between the standard rules (Section 25B and paragraph 80 of the Eighth Schedule) and the attribution rules (Section 7) o The impact of these provisions on multi-layered trust structures • Income Tax and CGT: Specific (Section 25B and paragraph 80 of the Eighth Schedule: who is taxed on what kind of income, which deductions are allowed and for whom, how are capital gains taxed) o Resident trusts o Non-resident trusts o Resident beneficiaries (including anti-avoidance rules on capital distributions from non-resident trusts) o Non-resident beneficiaries (including recent Budget proposals on the changes coming to Section 25B) • Income Tax and CGT: The attribution rules (Section 7 and the Eighth Schedule) • Income Tax and Donations Tax: Loans with connected trusts (Section 7C) • Things to look out for with trust distributions and trust deeds