Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$35.20
Document Type
Article
Pages
16
Notes Online Home 2025 Tax Schools Day 2 Tax planning and restructuring for family trusts
Removing a beneficiary from a discretionary trust for pension eligibility and estate planning
This article looks at removing a beneficiary from a discretionary trust for pension eligibility and estate planning more specifically:
-
Removing an ‘at risk’ beneficiary to protect assets held in a discretionary trust
-
Removing discretionary trust beneficiaries to ensure they qualify for the Age Pension
-
Removing foreign beneficiaries to ensure discretionary trust avoids land tax and transfer duty surcharges
-
Will a trust resettlement occur if a discretionary trust’s deed is amended to remove beneficiaries?