Published on 09 Mar 16
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- trustees thwart deceased’s apparent intentions - Katz v Grossman
- the ‘legendary oomidoodle bird’ - Donovan v Donovan
- binding nomination upheld, but… Wooster v Morris
- non-lapsing BDBNs okay, but take care with wording - Munro v Munro
- executor not automatically a trustee - Ioppolo v Conti
- practical application.
David Barrett, CTA, is Division Director at Macquarie Group. With more than 25 years experience in the financial services industry, David originally joined Macquarie in 1997 as a technical analyst, and has held positions elsewhere in technical services, financial planning and insurance. David’s expertise lies in superannuation and related tax legislation, personal international taxation and retirement income systems. With a passion for clear and simple explanation of complex technical issues, David has presented for more than 15 years for Macquarie, CPA Australia, the SMSF Association, FINSIA and The Tax Institute. Specialist topics include superannuation, taxation and estate planning.
- Current at
23 March 2021
Bryce is a special counsel at DBA Lawyers and is recognised as one of Australia’s leading SMSF lawyers. He has worked predominantly in the fields of tax and superannuation over the past 17 years and holds a Master of Laws from the University of Melbourne.
Bryce is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Bryce regularly presents for the major professional bodies including the SMSF Association, CPA Australia The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network.
Bryce is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. Bryce wrote the book Complete Guide to SMSFs: Planning for Loss of Capacity and Death, published by CCH Wolters Kluwer. Bryce is on the editorial panel of LexisNexis’ Australian Superannuation Law Bulletin. He is a Senior Fellow at the University of Melbourne’s Law School, where he is the subject coordinator of Taxation of Superannuation.
Bryce is a Specialist SMSF Advisor™ as well as being a Chartered Tax Adviser
- Current at
03 February 2021