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Testamentary trusts and tax presentation

Member Price: Free
Non Member Price: $15.00

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Published on 23 May 19 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Division 6AA and the testamentary trust (TTs) exceptions
  • the CGT death rollover and its interaction with TTs
  • main residences in TTs
  • non-resident beneficiaries and their impact on TTs
  • capacity to create a testamentary trust – what to do when all seems lost.

Author profile

Dung Lam CTA
Dung Lam, CTA, is a Principal at West Garbutt and is based in Sydney. Dung has more than two decades of experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, superannuation issues in the self-managed superannuation funds arena and tax issues related to estate planning. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners, an accredited Specialist in Business and Personal Tax with the NSW Law Society, a member of the Business Law Section Taxation Committee of the Law Council of Australia and a member of the NSW Law Society Liaison Committee with the Revenue NSW. Dung advises a broad range of clients ranging from corporates, small to medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients. - Current at 17 January 2023
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This was presented at NSW 12th Annual Tax Forum .

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