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Death and taxes paper

Published on 08 Nov 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the following topics:

  • summary of tax issues to consider when advising a client about drafting a will
  • advantages of testamentary trusts
  • opportunities to vary a will after death
  • main residence exemption
  • surrender of a taxpayer's life interest in a trust created by the will of a deceased person - TR 2005/D14.

Author profile

Michael Flynn QC CTA-Life
Photo of author, Michael FLYNN Michael is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. He is the author, with James Kessler, QC, of Drafting Trusts and Will Trusts in Australia (2nd edition, 2017). Michael has appeared in the Administrative Appeals Tribunal, the Federal Court and the High Court in taxation cases. Michael has been a member of various committees of The Tax Institute for over 20 years. - Current at 02 December 2019
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