shopping_cart

Your shopping cart is empty

Testamentary trusts - A practical guide paper

Member Price: $57.00
Non Member Price: $75.00

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 16 Oct 14 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is a testamentary trust?
  • flow of assets
  • assets to legal personal representative or beneficiary
  • assets from a testamentary trust to a beneficiary
  • hree separate  entities
  • capital gains taxation advantages of testamentary trusts
  • income taxation advantages of testamentary trusts - accumulation
  • 9 section 99A(2) discretion.

 

Author profiles

Gillian Powell
Gillian is a Senior Accountant with WGC Business Advisors Pty Ltd. - Current at 01 October 2014
Graeme White
Graeme is a Director of WGC Business Advisors Pty Ltd, a chartered accountancy firm specialising in taxation and strategic advice to SMEs and high net worth individuals. Graeme has over 35 years of experience in providing accounting, business advisory and taxation services, with a specialised understanding of, and ability to address, the fundamental issues relating to clients' business, succession and estate plans. - Current at 29 July 2016
Click here to expand/collapse more articles by Graeme WHITE.

 

This was presented at 2014 Tasmanian State Convention .

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

Individual sessions

FBT workshop

Author(s):  Megan FIELD

Materials from this session:

Tax policy team update - Tax reform agenda key issues

Author(s):  Thilini WICKRAMASURIYA

Materials from this session:

Family law and taxes - Til death do us part

Author(s):  Sanaz Naimi

Materials from this session:

Testamentary trusts - A practical guide

Author(s):  Gillian Powell,  Graeme WHITE

Materials from this session:

General tax update

Author(s):  Julia Farrell

Materials from this session:

Further details about this event:

 

Copyright Statement