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Rising dead and buried issues: 100A and 99B 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 Sep 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • When the beneficiaries of non resident estates and testamentary trusts may be taxable on amounts they have not received
  • When the resident trustee of a testamentary trust may be taxable on amounts distributed to beneficiaries.

Author profile

Julie Van der Velde CTA
Julie Van der Velde, CTA TEP is the principal of a specialised commercial law firm, VdV Legal. With over 25 years’ experience advising Australian businesses, her practice focuses on taxation and trust law with an emphasis on business structuring, tax planning, business succession and intergenerational transfers. Julie is The Tax Institute’s SME Chartered Tax Adviser for 2017 and a regular speaker for the Tax Institute and other professional organisations. - Current at 25 November 2025
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This was presented at 2021 Death... & Taxes Conference .

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Another day, another issue

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Rising dead and buried issues: 100A and 99B

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