Capital Gains Tax (CGT) Litigation Property

Special disability trusts, structure and control

Source: TAS

Published Date: 22 May 2015

 

This presentation covers:

  • SDTs - the basics
  • recent improvements
  • when to use, when not to use - and other options
  • rules for setting up and using
  • options for funding
  • who can and should be the trustee?
  • transferring control over time
  • use to reduce family provision claim risk
  • controlling capital on the death of the principal beneficiary.

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Individual Session

Special disability trusts - Structure and control issues

Author(s): Sam Mccullough ATI , Kimberley Martin

Details

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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))

("TTI")

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

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Capital Gains Tax (CGT) Litigation Property Estate planning Succession Trusts 2015

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