Trusts 2022

Testamentary Trusts: Practical uses and issues

Published Date: 1 Sep 2022


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

This paper covers some of the key tax issues to be considered in administering a testamentary trust. The session will include discussion of:
  • Opportunities to split income in the final year of administration
  • Receiving superannuation death benefits into a testamentary trust
  • Taxation benefits for minor beneficiaries and their limitations
  • Franking credits and family trust elections
  • Land Tax surcharges; and
  • Distribution of assets from the Testamentary Trust


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Trusts 2022

Share this page