Trusts Income tax Estate planning

Testamentary trusts - A practical guide

Source: TAS

Published Date: 16 Oct 2014

 

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This paper covers:

  • what is a testamentary trust?
  • flow of assets
  • assets to legal personal representative or beneficiary
  • assets from a testamentary trust to a beneficiary
  • hree separate entities
  • capital gains taxation advantages of testamentary trusts
  • income taxation advantages of testamentary trusts - accumulation
  • 9 section 99A(2) discretion.

Individual Session

Testamentary trusts - A practical guide

Author(s): Gillian Powell , Graeme White

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

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

Unless expressly stated, opininons 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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Trusts Income tax Estate planning Succession 2014

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