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Special disability trusts - Structure and control issues 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 22 May 15 by TASMANIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • special disability trusts: an introduction
  • recent improvements to the tax treatment and flexibility of these structures
  • when are SDTs most beneficial?
  • options for funding a special disability trust during life and/or after death
  • use to reduce risk of family provision claims
  • options for controlling the capital of a SDT on the death of the principal beneficiary.

Author profiles

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.
Kimberley Martin

 

This was presented at Disability Awareness: A Different Perspective For Professional Advisers .

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

Individual sessions

Employment in the disability sector: The legal framework and issues

Author(s):  Craig Green

Materials from this session:

Special disability trusts - Structure and control issues

Author(s):  Sam McCullough,  Kimberley Martin

Materials from this session:

Death and income tax issues

Author(s):  Linda Tapiolas

Materials from this session:

What’s the NDIS all about anyway?

Author(s):  David Clements

Materials from this session:

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