This paper covers:
- planning for incapacity or death
- control of the assets
- joint tenants vs. tenants in common
- deceased estates and the distribution of assets
- equalisation/adjustment clauses
- capital gains tax
- CGT and the non-resident beneficiary .
- losses " capital and revenue
- deceased estates and the 45 day holding rule
- family provision claims
- companies
- Division 7A Issues
- discretionary testamentary trusts
- court-authorised wills.