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  Superannuation Trusts 2015

Super and insurance - The good, the bad and the ugly & Beneficial interests in and beneficial ownership of trust property - Trustees, trusts and beneficiaries

Source: Victoria

Published Date: 17 Jun 2015

 

This presentation covers:

  • insurance must, from 1 July 2014, match a condition of release (i.e. no own occupation insurance) " regs 4.07C and 4.07D SIS Regs
  • cannot acquire policies from members (s66 SIS Act)
  • proceeds to non-dependants taxed up to 31.5%
  • requirement to consider and regularly review insurance for members (reg 4.09(2))
  • must have insurance for certain collectables (reg 13.18AA(5))
  • does using a SMSF for holding insurance under a buy sell agreement breach the sole purpose test?
  • determination of the interests of beneficiaries in a trust and the property of a trust?
  • the division of legal and equitable estates in trust property
  • equitable interests and ownership
  • CPT custodian and the dogma respecting legal and beneficial interests.

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Details

  • Published By: Philip Broderick CTA, Rob Jeremiah CTA
  • Published On:17 Jun 2015
  • Event Name:June Trusts & Estates Forum
  • Session Name:Super and insurance - The good, the bad and the ugly & Beneficial interests in and beneficial ownership of trust property - Trustees, trusts and beneficiaries
  • Read Time:3+ minutes
  • Took place at:RACV Club, Melbourne

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