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  Trusts 2022

Testamentary Trusts: Practical uses and issues

Published Date: 1 Sep 2022

 

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This paper covers some of the key tax issues to be considered in administering a testamentary trust. The session will include discussion of:
  • Opportunities to split income in the final year of administration
  • Receiving superannuation death benefits into a testamentary trust
  • Taxation benefits for minor beneficiaries and their limitations
  • Franking credits and family trust elections
  • Land Tax surcharges; and
  • Distribution of assets from the Testamentary Trust
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