Published on 02 Mar 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
navigating the maze of 'financial dependance'
paying pensions to grandchildren beyond age 25
superannuation estate planning for a child with a disability.
Sam McCullough ATI
Sam is a lawyer in private practice and a Director of Worrall Lawyers, Hobart. He is the co-author of Statutory Will Applications: A Practical Guide, and a contributing author to Halsbury’s Laws of Australia. In 2011, Sam presented the session ´The Practical Control and Taxation of Superannuation Death Benefits’ at the National Convention of The Tax Institute in Brisbane, and in 2016 presented ´Succession Planning to Avoid Disputes Between Trustees and Beneficiaries’ at the National Convention in Melbourne. Sam is the Tasmanian representative on the National Elder Law and Succession Committee of the Law Council of Australia and a full member of the Society of Trust and Estate Practitioners (STEP). Current at 28 July 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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