Tuesday, March 30, 2021

Sometimes you get kicked** Trust disclaimers … some further lessons

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As mentioned in last week’s post, a previous post has explored arguably the leading case in relation to trust disclaimers, being the decisio...
Tuesday, March 23, 2021

When amended assessments and trust disclaimers don’t mix**

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Last week’s post explored the Yazbek decision.  One of the critical aspects of the core principle from that decision is the potentially sign...
Tuesday, March 16, 2021

Sometimes** you need to ask: Who are beneficiaries under a trust deed?

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Today’s post considers the meaning of ‘beneficiary’, from a tax perspective as confirmed by the Federal Court in the case of Yazbek.  The de...
Tuesday, March 9, 2021

(Charlotte) Sometimes** complex wills fail for want of knowledge and approval

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Previous posts have considered some of the key issues in relation to assessing testamentary capacity.  Given the complexities with life esta...
Tuesday, March 2, 2021

Exactly what** does the market value substitution rule say

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Following last week’s post feedback has been received about what exactly the market value substitution rule ( MVSR ) provides for capital ga...
Tuesday, February 23, 2021

Granny flats and rights to occupy ... now what kind of mess have you gone and gotten yourself into?**

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Previous posts have considered the creation of life estates under an estate plan where a willmaker is wanting to allow a particular benefici...
Friday, February 19, 2021

Don't know what you got 'til it's gone** - testamentary trusts and ETY

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Thank you to all those who were part of our Estate Planning 2021 webinar this week. A key question discussed related to the way in which the...