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  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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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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