2023 Structures Succession

The elephant in the room – Taxation of succession structures

Source: Western Australia

Published Date: 22 Mar 2023


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A client’s asset protection, family law, family provision, succession and tax plans and structures must change over time to address changes in family circumstances and objectives and changes in tax law and tax administration.

This presentation follows the life of Ms Jo Beneficiary, architect, and her family, to discuss the income tax, CGT, GST and duty considerations and consequences of common asset protection, family law, family provision, succession and tax planning strategies used by tax practitioners including:

  • Main Residence Property Trust Mortgage and Gift Back
  • Main Residence Spousal Transfer
  • Intra-group Loan Forgiveness (private company)
  • Intra-group UPE Transfer or Forgiveness
  • Relationship Breakdown Concessions; and
  • Deceased Estate administration.


  • Published By: Ron Jorgensen CTA
  • Published On:22 Mar 2023
  • Took place at:The Westin Perth

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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2023 Structures Succession

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