The Resource Testamentary trusts : bespoke planning opportunities

Testamentary trusts : bespoke planning opportunities

Label
Testamentary trusts : bespoke planning opportunities
Title
Testamentary trusts : bespoke planning opportunities
Creator
Subject
Language
eng
Summary
In recent years, the need for effective structuring of business and personal assets has been brought into sharp focus for high net worth individuals and business owners. Fundamental changes to the taxation regime, the vast amounts of wealth accumulated within superannuation funds and the increasing tendency for both business and personal relationships to be relatively short term, as opposed to life long, have meant that traditional estate planning has been revolutionised. This article focuses on the creative use of testamentary trusts in the context of estate planning. The article considers assets that do not form part of an estate, testamentary trusts, tax treatment of testamentary trusts, the attitude of the Australian Taxation Office towards testamentary trusts, trust cloning, trust splitting, bespoke company constitutions and fettering of a trustee's discretion, and changing of domicile
Citation source
In: Taxation in Australia. - Sydney. - Vol. 48 (2014),
http://library.link/vocab/creatorName
Burgess, M
Language note
English
http://library.link/vocab/subjectName
  • trust
  • estate planning
Label
Testamentary trusts : bespoke planning opportunities
Instantiates
Publication
Label
Testamentary trusts : bespoke planning opportunities
Publication

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