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Trusts and succession planning paper

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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 21 Oct 06 by TASMANIAN DIVISION, THE TAX INSTITUTE

As clients continue to adopt more sophisticated structures for business and investment, greater planning is required in order to ensure that a client’s estate and succession planning objectives are met. This paper considers some of the opportunities and traps that arise with trust structures in a succession planning context including:

  • are people whom we think are beneficiaries really beneficiaries?
  • the role of the appointor/guardian/supervisor in passing control to the next generation
  • testamentary trusts - some key issues
  • ownership of main residence and tax implications of occupation rights
  • trust cloning or splitting - what are they and what are the traps?

Author profile

Daniel Smedley CTA
Daniel enjoys solving complex taxation and trust law issues for private enterprise clients. He is also a trusted confidant in planning the succession of his client’s personal and business affairs. Daniel is a Chartered Tax Advisor with The Tax Institute, accredited as a specialist in Taxation Law with the Law Institute of Victoria, and the principal author of the Trust Structures Guide published by The Tax Institute. Since 2016, Daniel has appeared in the list of one of Australia's “Best Lawyers of the Year” in the practice of tax law. The list is compiled by Best Lawyers and published in the Australian Financial Review. Daniel has also been recognised in Doyles Guide as a recommended tax lawyer since 2016. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 12 August 2021
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This was presented at Tasmanian State Convention .

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