Published on 22 Oct 09
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- cloning: what really happens - cloning after abolition of the concession
- splitting: what really happens - is ‘merely' a monster?
- does ATOID 2009/86 signal the end for splitting?
- what is the effect of the "other amendments" in the exposure draft?
- extending the life: 80 years, royal lives and living forever in South Australia
- renouncing or disclaiming interests after Ramsden and Spry: Which CGT event and what value?
- changes to beneficiaries and classes of beneficiaries: The Statement of Principles; and
- appointers and guardians: new appointments, changes and successors.
Current at 19 March 2013
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