shopping_cart

Your shopping cart is empty

Reducing de facto death duties presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • tax free super
  • tax on lump sums - death benefits
  • taxable & tax-free components
  • taxable component - elements
  • proportioning rule
  • death benefits dependants
  • constructing financial dependency
  • backdoor pensions & grandchildren
  • pre-death payments.

Author profile

Suzanne Mackenzie CTA
Photo of author, Suzanne MACKENZIE Suzanne Mackenzie, CTA is a Barrister specialising in financial services, superannuation, trusts and equity, and taxation law. Suzanne has a great depth of knowledge and experience in superannuation law and takes a keen interest in the latest changes and trends affecting the industry – having done so for more than 30 years. Suzanne regularly appears in the Federal Court and the Supreme Court of South Australia and more recently has acted for the trustees of AustralianSuper, Host-Plus and Equip Super in applications before the Supreme Court of South Australia. - Current at 22 November 2023
Click here to expand/collapse more articles by Suzanne MACKENZIE.

 

This was presented at 29th National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Ethical conflicts and the tax practitioner

Author(s):  Gino DAL PONT

Materials from this session:

Tax and financial reporting

Author(s):  Jason de Boer

Materials from this session:

Independent review and dispute resolution

Author(s):  Deborah HASTINGS

Materials from this session:

Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

Materials from this session:

Restructuring – Avoiding harm’s way

Author(s):  Andrew SINCLAIR

Materials from this session:

Strategies in business succession planning

Author(s):  Matthew BURGESS,  Patrick Ellwood

Materials from this session:

Structuring for the small business concessions: Getting it right from the start

Author(s):  Richard J FRIEND

Materials from this session:

E-commerce, cloud and cross-border transactions

Author(s):  Spyros KOTSOPOULOS,  Manisha Singh

Materials from this session:

Will your current approach to transfer pricing compliance meet the new legislative requirements?

Author(s):  Paul BALKUS

Materials from this session:

Recent cases

Author(s):  Melanie BAKER

Materials from this session:

Do you (not just your clients) need to appoint a guardian as well as an attorney?

Author(s):  Kate Hanslow

Materials from this session:

Establishing residence in the global village

Author(s):  Mary Italiano,  Katya KROTOVA,  Tony UNDERHILL

Materials from this session:

Division 7A structuring - The contortionist

Author(s):  Ron JORGENSEN

Materials from this session:

Trusts – The state of play

Author(s):  Alexis KOKKINOS

Materials from this session:

The penalty provisions and their administration: Living meaning or dead letter?

Author(s):  Paul SOKOLOWSKI

Materials from this session:

Contractor/employee – Do we still care?

Author(s):  Rebecca Johnson,  Brent MURPHY

Materials from this session:

CGT discount and non-residents

Author(s):  Gordon S COOPER

Materials from this session:

Utilising flexible share rights

Author(s):  John Ioannou

Materials from this session:

Director penalty notices - Extended liabilities for directors

Author(s):  Barry Hamilton

Materials from this session:

Reducing de facto death duties on the payment of superannuation death benefits to adult children

Author(s):  Suzanne MACKENZIE

Materials from this session:

Part IVA - How’s your postulate?

Author(s):  David W MARKS

Materials from this session:

Borrowing arrangements and SMSFs

Author(s):  Paul BANISTER,  Amy Tickle

Materials from this session:

Tax risks in acquiring an entity from a tax consolidated group

Author(s):  Ian KELLOCK

Materials from this session:

Trusts and passing control – Trusts succession strategies

Author(s):  Adam LEVIN

Materials from this session:

GST and property transactions

Author(s):  Bastian Gasser,  Shoba Kanniappan

Materials from this session:

Current issues with debt funding

Author(s):  David ANDERSON,  Tim SHERMAN

Materials from this session:

Tax deductibility of interest

Author(s):  Simon STEWARD

Materials from this session:

Commissioner's address

Author(s):  Chris JORDAN

Materials from this session:

Further details about this event:

 

Copyright Statement