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Testamentary trusts and taxes podcast

Published on 13 Mar 19 by NATIONAL DIVISION, THE TAX INSTITUTE

This podcast covers:

  • difficult current and perennial tax issues which practitioners may come across when dealing with estates and testamentary trusts
  • the taxation of capital gains as against the trustee
  • less common aspects of the testamentary trust exceptions in Div 6AA
  • the impact of the May 2018 Federal Budget announcement of an integrity measure for Div 6AA – was it at all needed?
  • trust splitting in the estate context in light of the draft Taxation Determination 2018/D3. Can the death rollover assist?
  • foreign beneficiaries and their impact on a testamentary trust – tax wise.

Author profile

Dung Lam CTA
Dung is a Tax Team Leader at Argyle Lawyers with more than 20 years’ experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, superannuation issues in the self-managed superannuation funds arena and tax issues related to estate planning. Dung advises a broad range of clients ranging from corporates, small to medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients. - Current at 26 June 2019
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This was presented at 34th National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions








Challenges with the ATO’s evolving approach to information gathering

Author(s):  Fiona Knight,  Angelina Lagana

Materials from this session:

Australia’s response to the OECD/G20 BEPS Project – What is the reality?

Author(s):  Peter MADDEN

Materials from this session:

Tax and technology: Automation, the digital economy and single touch payroll

Author(s):  Robyn Jacobson,  Colin Walker

Materials from this session:

Transfer pricing update

Author(s):  Cameron Smith

Materials from this session:

Reconstructing financing transactions: A focus on the debt and equity rules, Division 815 and thin capitalisation

Author(s):  Stuart Landsberg,  Rasool Tariq

Materials from this session:




Further details about this event:

 

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