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Testamentary trust and taxes paper
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
This was presented at 34th National Convention .
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