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Special purpose trusts paper

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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 28 Oct 14 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • administration of the estate
  • summary of CGT rules for deceased estates
  • assets passing to a beneficiary of a testamentary trust
  • trust income and Section 102AG (special purpose trusts)
  • special disability trusts.

Author profile

Linda Tapiolas CTA
Linda Tapiolas, CTA, is a Partner in the Cooper Grace Ward Lawyers Commercial team. She provides a range of support services to accountants, financial planners, and other professional advisers. This includes technical advice on complex tax, CGT and Div 7A issues, as well as acting on business sales and acquisitions to ensure clients achieve commercial and tax-effective outcomes. Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years advising clients on capital gains, business acquisitions and restructuring. She also conducted seminars and training sessions on various topics including CGT small business concessions. - Current at 03 February 2026
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This was presented at Estate Planning .

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Control of trusts

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Special purpose trusts

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