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McIntosh case has important implications for SMSF succession planning

Publication date: 01 Jul 14 | Source: CCH TAX WEEK

Issue: Issue 22 6 Jun 2014

Pages: pp 1-4


The Supreme Court of Qld has recently handed down what we believe is a first of its kind judgment. McIntosh v McIntosh {2014} QSC 99 was the first time that the following specific question was expressly considered by a court : if a person is eligible to receive a deceased's super both as the deceased's legal personal representative and also in his or her personal capacity, and the person receives the super personally, must he or she transfer it to the estate? This article looks at the findings and its implications.

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Author profiles

Tina Conitsiotis
Tina is a Consultant for DBA Lawyers. - Current at 22 July 2013
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Bryce Figot CTA
Bryce is a Director at leading SMSF law firm DBA Lawyers. He practices predominantly in taxation and superannuation law, particularly the law of SMSFs. He is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. He presents extensively to accountants, financial planners and lawyers Australia-wide. Bryce has worked with DBA Lawyers since 2003. He holds both a bachelor degree and a masters degree in law and is an accredited Specialist SMSF Advisor. - Current at 10 December 2015
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