Compulsory payment of death benefits Under Australian superannuation law, once a Self-Managed Superfund (SMSF) member dies their superannuation must be paid out of their SMSF as soon as …
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What forms part of a good Estate Plan?
Estate planning involves the development of strategies to define how your assets are to be managed and disbursed after you die. There are many aspects and considerations which form part of a …
2018 Budget Measures For Testamentary Trusts
As outlined in our earlier article titled Taxation of Testamentary Trusts, income received by a child beneficiary of a Testamentary Trust is normally taxed at adult rates (section 102AG Income Tax …
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