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104416
Individual Podcasts

Testamentary Trusts: Maximising the Concessional Tax Treatment

The use of testamentary trusts (TTs) can be an extremely effective estate planning tool, particularly when minors are involved. However, care needs to be taken when administering these types of trusts to ensure that what goes in doesn’t taint their effectiveness. This session expl
PRESENTED BY Jennifer Dixon Practice Leader, Accredited Specialist Wills & Estates - Moores , Melbourne

Date/Time

About the Podcast

The use of testamentary trusts (TTs) can be an extremely effective estate planning tool, particularly when minors are involved. However, care needs to be taken when administering these types of trusts to ensure that what goes in doesn’t taint their effectiveness. This session explores the issues, including:

  • Who is an “excepted person” and why does it matter?
  • When can income from a deceased person’s estate be classified as “excepted trust income”?
  • The tax and accounting implications for a TT partially consisting of assets not sourced from a deceased estate
  • Is the tax treatment of a TT impacted by:
    • borrowings to acquire assets?
    • obtaining further assets from more than one deceased estate?
    • conducting a business?
    • gifts to beneficiaries deposited into the TT
    • who acquires the trust property at the end of the trust?
  • Tips to avoid inadvertent tax consequences arising in a TT
  • Can a TT be set up other than via a will?
  • Practical examples

Presented By

Jennifer Dixon
Practice Leader, Accredited Specialist Wills & Estates, Moores Melbourne, Vic.

With one of the largest specialist estate planning teams in the country, Jennifer and her team assist clients and their advisors through the maze of planning for death and disability right through to addressing the administration of estates and private entities like trusts and SMSF’s. While the focus of the team is on dispute prevention, they also advise and guide clients through disputes and litigation associated with these areas.

Jennifer holds an honours degree in law and a diploma of financial services. She is an accredited specialist in two fields, namely: in Wills and Estates in Victoria, accredited by the Law Institute of Victoria; and as a Fellow SMSF Association Specialist Advisor / FSSA. Jennifer is an in demand speaker across Australia to professional audiences in these areas.

Over the last six years, Jennifer has been recognised as a preeminent and leading practitioner in Doyle's Guide across the two categories of Wills, Estates & Succession Planning and Wills & Estate Litigation:

  • Preeminent Wills, Estates & Succession Planning Lawyer - Victoria, 2022
  • Leading Wills & Estates Litigation Lawyer - Victoria, 2022

In addition, Moores was recognised in Victoria as a first tier law firm in both of those categories for the last six years.

CPD Information

0.5 CPD hours

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact us, on (03) 8601 7700 or email: [email protected]

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