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Recorded Webinars

Recorded Webinar: Counting the Cost of the After-tax Treatment of Inheritances

As certain assets have their own unique tax treatment and as certain individuals can have their own unique tax situations, the after tax amount of an inheritance can differ markedly between beneficiaries. This session explores why this is so and the key considerations to navigate

Date/Time

About the Webinar

As certain assets have their own unique tax treatment and as certain individuals can have their own unique tax situations, the after tax amount of an inheritance can differ markedly between beneficiaries. This session explores why this is so and the key considerations to navigate when crafting the succession plan. It covers:

  • Which CGT assets may be more tax friendly when left to which beneficiaries?
  • Should a “capital gains tax provision” for each CGT asset held by the willmaker be factored into the estate plan?
  • Should the personal tax attributes of each potential beneficiary be a consideration of the willmaker?
  • How CGT event K3 applying for one beneficiary’s situation can reduce the pie for the remaining beneficiaries
  • When may a special disability trust be a beneficial insertion in a will for a beneficiary?
  • Tax effectively allocating superannuation death benefits, including:
    • determining if an interdependency or financial dependant relationship exists (Tratter v Aware Super [2023] FCA 491)
  • The pros and cons of tax equalization clauses in a will (Todd v Todd & Ors [2021] SASC 36)
  • Case study

Presented By

Angela Cornford-Scott
Director, Cornford-Scott Lawyers Brisbane, QLD

Angela Cornford-Scott is the director of Cornford-Scott Lawyers Pty Ltd and an accredited specialist in succession law.

She has worked in the area of succession law for over 20 years and has a particular interest in estate planning, trust matters and estate administration issues.

Angela is the current Chair of the QLS Succession Law Committee. Angela is a member of STEP and a previous Chair of the Queensland Branch. She has lectured for QUT, the College of Law and is a regular presenter of seminars. She also co-authors the Lexis Nexis practical guidance publications in Succession law and Elder law for Queensland.

Angela is regularly named in the Doyles Guide as a pre eminent lawyer in the areas of both Wills and Estates and Estate Litigation in Queensland and was the only Queensland lawyer named as pre eminent in both categories in the 2018, 2019 and 2020 Doyles Guide Australia.

Angela was also named the Lawyer of the Year for 2020 and 2022 in Succession Planning by Best Lawyers.

Who Should Attend?

This webinar is suitable for succession lawyers – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Lawyers can claim up to 1 CPD unit/point – substantive law. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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