Estate Planning - Melbourne

Presenter: Roger Timms - TAI's Head of Tax & Superannuation

Venue: Leonda by the Yarra, Wallen Road, Hawthorn, VIC 3122
Date: Thursday 15 November 2012
Time: 9am - 12.30pm
3.5 cpe/cpd hours

The workshop will cover:

• In what circumstances should asset divestment be commenced during lifetime rather than being left to form part of the deceased estate?
• Division 128 ITAA1997 deals with CGT events arising as a result of death - obtain a detailed understanding of the provisions
• What are the benefits of a testamentary trust?
  • how the CGT provisions apply
  • the implications of life and remainder interests including a detailed review of TR 2006/14
• How superannuation benefits may be applied as part of an estate plan
  • to whom can a pension be paid?
  • should reversionary pensions be made 'automatic' as a result of the views expressed By the Commissioner of Taxation in TR 2011/D3?
  • the taxing of lump sum and pension benefits
• In what circumstances can the main residence of the deceased be disposed of tax-free by the estate trustee or a beneficiary?
• The implications which the death of a shareholder/unitholder will have on a company or trust
• The implications of death where significant family assets are held in a non-fixed trust
• Supplemented by a comprehensive case study!