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Testamentary trust and taxes 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 Mar 19 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Division 6AA and the testamentary trust exceptions
  • the impact of the May 2018 Federal Budget
  • the CGT death rollovers and testamentary trusts
  • one testamentary trust to rule them all or multiple trusts
  • main residences in testamentary trusts.

 

 

 

Author profile

Dung Lam CTA
Dung is a Principal at West Garbutt and is based in Sydney. Dung has more than 20 years of experience in advising corporates, small-to-medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients, on a 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, estate planning and superannuation issues in the SMSF arena. 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, among others. Dung advises a broad range of clients, including corporates, small-to-medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients. - Current at 15 June 2022
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This was presented at 34th National Convention .

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Individual sessions

Justice Graham Hill Memorial lecture – In defence of the income tax

Author(s):  Richard J VANN

Materials from this session:

Testamentary trust and taxes

Author(s):  Dung Lam

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Super reporting – What is in and what is out?

Author(s):  Shirley SCHAEFER

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Black economy measures – They don’t affect your clients right…?

Author(s):  Paul BANISTER

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Fraud and evasion

Author(s):  David W MARKS

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When does ‘tax advice’ become ‘legal advice’ which contravenes state or territory law

Author(s):  F. John MORGAN

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Dispositions of partnership interests post US tax reform

Author(s):  Scott Hes

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Restructuring tricks and traps

Author(s):  Megan Bishop

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Challenges with the ATO’s evolving approach to information gathering

Author(s):  Fiona Knight,  Angelina Lagana

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Australia’s response to the OECD/G20 BEPS Project – What is the reality?

Author(s):  Peter MADDEN

Materials from this session:

Tax and technology: Automation, the digital economy and single touch payroll

Author(s):  Robyn Jacobson,  Colin Walker

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Transfer pricing update

Author(s):  Cameron Smith

Materials from this session:

Reconstructing financing transactions: A focus on the debt and equity rules, Division 815 and thin capitalisation

Author(s):  Stuart Landsberg,  Rasool Tariq

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CGT small business concessions

Author(s):  Michael PARKER

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Elder practice - King Lear and the baby boomers last stand

Author(s):  Tim TIERNEY

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Div 7A and UPEs – The road ahead

Author(s):  Chris WOOKEY

Materials from this session:

Further details about this event:

 

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