2020

Estate planning

Source: National

Published Date: 3 Jun 2020

 

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This paper covers:

  • definition of a self-managed superannuation fund
  • dealing with issues of capacity of SMSF members " addressing Control at the SMSF trustee level on loss of capacity or under power of attorney
  • the necessity and use of enduring powers of attorney for members
  • addressing incapacity in the SMSF's governing rules or corporate trustee constitution
  • transition of control during one's lifetime on loss of capacity and subsequently on death lessons from Dawson v Dawson [2019] NSWSC 826
  • death benefit payment issues and whether attorneys have power to make binding death benefit nominations: lessons from re Narumon QSC 185.

Individual Session

Estate planning

Author(s): Nathan Yii

Details

  • Published By: Nathan Yii
  • Published On:3 Jun 2020
  • Took place at:Online

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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2020

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