Published on 16 Oct 14
by TASMANIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- what is a testamentary trust?
- flow of assets
- assets to legal personal representative or beneficiary
- assets from a testamentary trust to a beneficiary
- hree separate entities
- capital gains taxation advantages of testamentary trusts
- income taxation advantages of testamentary trusts - accumulation
- 9 section 99A(2) discretion.
Current at 29 October 2012
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Current at 29 December 2014