Entrenching gifts in a will
01 Mar 04 |
RETIREMENT & ESTATE PLANNING BULLETIN
Issue: Vol 6, no 8
Pages: pp. 113-116
Since the High Court's decision in Barns v Barns, it is clear that a gift devolves under a will as performance of a collateral contract. This is known as the beneficiary theory. This article discusses some potential implications of this High Court decision.
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Ron principally consults on Commonwealth and State tax laws, tax dispute resolution and compliance enforcement. Ron specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax sensitive commercial and property transactions. Ron is an Accredited Specialist Tax Law and member of the Tax Law Advisory Committee with the Law Institute of Victoria. He is a member of the Law Institute of Victoria and The Tax Institute. Ron is a member of the Tax Technical Committee (Vic), a member and former chair of the States Taxes Committee (Vic) and former representative of the Victorian State Taxes Consultative Council for The Tax Institute. Ron is a member of the Property Council of Australia Tax Committee (Victorian Division). Ron was recognised by Doyle’s Guide as a Recommended Leading Tax Lawyer for 2015, 2016, 2017 and 2018.
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07 August 2019