shopping_cart

Your shopping cart is empty

Workshop: Estate planning – Navigating the tax issues, from planning to distribution 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 13 Oct 16 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • how would an inheritance tax stack up in Australia?
  • the previous Australian (and Tasmanian) experience
  • CGT rollover
  • tax rates applying to estates
  • accumulated income
  • the test for financial dependency.

Author profile

Sam McCullough ATI
Sam is a lawyer in private practice and a Director of Worrall Lawyers, Hobart. He is the co-author of Statutory Will Applications: A Practical Guide, and a contributing author to Halsbury’s Laws of Australia. In 2011, Sam presented the session ´The Practical Control and Taxation of Superannuation Death Benefits’ at the National Convention of The Tax Institute in Brisbane, and in 2016 presented ´Succession Planning to Avoid Disputes Between Trustees and Beneficiaries’ at the National Convention in Melbourne. Sam is the Tasmanian representative on the National Elder Law and Succession Committee of the Law Council of Australia and a full member of the Society of Trust and Estate Practitioners (STEP). - Current at 28 July 2016
Click here to expand/collapse more articles by Sam McCullough.

 

This was presented at 2016 Tasmanian State Convention .

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

Individual sessions

Superannuation changes

Author(s):  Lyndall HERBERT

Materials from this session:

Locking in employees

Author(s):  George HODSON

Materials from this session:

Residency

Author(s):  Dean Johnson

Materials from this session:

Workshop: Estate planning – Navigating the tax issues, from planning to distribution

Author(s):  Sam McCullough

Materials from this session:

The trusted adviser as a gate keeper

Author(s):  Ken SCHURGOTT

Materials from this session:

Audits and reviews - How to deal with the ATO

Author(s):  Paul CONDE,  Peter Walker

Materials from this session:

Tax and intellectual property

Author(s):  Magnus Morton

Materials from this session:

Further details about this event:

 

Copyright Statement