2023 Succession

Pre-convention workshop: Taxation of Succession structuring – The elephants in the room

Published Date: 19 Oct 2023


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. Weighing up competing family relationship, tax, asset protection, family law, family provision and succession priorities requires practitioners to address many elephants in the room. This workshop follows the life of Jo Beneficiary to analyse the income tax, GST and Tasmanian duty consequences of selected asset protection, family law, family provision, succession and tax planning strategies used by practitioners including:

  • Main residence property trust mortgage and gift back
  • Main residence spousal transfer
  • Intra-group loan transfer or forgiveness (not private company)
  • Intra-group loan forgiveness (private company)
  • Intra-group UPE transfer or forgiveness
  • In-specie discretionary trust distributions
  • Asset revaluation reserve discretionary trust distributions
  • Change of discretionary trust control
  • Relationship breakdown concessions
  • Deceased estate concessions
  • Entrenching and equalising future UPEs

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  • Published By: Ron Jorgensen CTA
  • Published On:19 Oct 2023
  • Took place at:Hotel Grand Chancellor Launceston

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2023 Succession

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